{
  "url": "https://openlegislation.uk/finance-act-2013/section-108",
  "json_url": "https://openlegislation.uk/finance-act-2013/section-108.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "section/108",
  "kind": "section",
  "number": "108",
  "heading": "Meaning of “single-dwelling interest”",
  "text": "(1) References in this Part to a “single-dwelling interest” are to be read in accordance with this section.\n(2) A chargeable interest that is exclusively in or over land consisting (on any day) of a single dwelling is a single-dwelling interest (on that day).\n(3) Where a person is entitled to a chargeable interest that is exclusively in or over land consisting (on any day) of two or more single dwellings—\n(a) provisions referring to a “single-dwelling interest” operate as if the person had (on that day) a separate chargeable interest in or over each dwelling, and\n(b) the chargeable interest in or over each dwelling is therefore a single-dwelling interest.\n(4) Where a person is entitled to a chargeable interest in or over land that on any day consists of one or more single dwellings and non-residential land—\n(a) provisions referring to a “single-dwelling interest” operate as if the person had (on that day) a separate chargeable interest in or over each dwelling and a further separate chargeable interest in or over the non-residential land, and\n(b) the chargeable interest in or over each dwelling is therefore a single-dwelling interest.\n(5) A single-dwelling interest is referred to as a single-dwelling interest “in” the dwelling concerned.\n(6) A single-dwelling interest in one dwelling is distinct from any single-dwelling interest in another dwelling, even if the dwellings stand successively on the same land.\n(7) In this section—\n(a) “non-residential land” means land that is not a dwelling or part of a dwelling;\n(b) references to a dwelling include a part of a dwelling.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/section/108",
    "retrieved_at": "2026-10-28T17:02:16.948797+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}