# Finance Act 2013, Section 104: No double charge


Tax in respect of a given single-dwelling interest is charged only once for any chargeable day even if more than one person is “the chargeable person” with respect to the tax charged.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/section/104 (the official version)
Page: https://openlegislation.uk/finance-act-2013/section-104
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.