Reliefs Reliefs

United Kingdom

1. 132Effect of reliefs under sections 133 to 150
2. 133Property rental businesses
3. 134Rental property: preparation for sale, demolition etc
4. 135Non-qualifying occupation: look-forward and look-back
5. 136Meaning of “non-qualifying individual”
6. 137Dwellings opened to the public
7. 138Property developers
8. 139Property developers: exchange of dwellings
9. 140Property developers: supplementary
10. 141Property traders
11. 142Property traders: supplementary
12. 143Financial institutions acquiring dwellings in the course of lending
13. 144Section 143: supplementary
14. 144ARegulated home reversion plans
15. 145Occupation by employees or partners of a qualifying trade or property rental business
16. 146Meaning of “qualifying employee” and “qualifying partner” in section 145
17. 147Meaning of “10% or greater share in a company”
18. 147ACaretaker flat owned by management company
19. 148Farmhouses
20. 149“Farm worker” and “former long-serving farm worker”
21. 150Providers of social housing etc
22. 150AMeaning of “qualifying housing co-operative”