{
  "url": "https://openlegislation.uk/finance-act-2013/section-132",
  "json_url": "https://openlegislation.uk/finance-act-2013/section-132.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "section/132",
  "kind": "section",
  "number": "132",
  "heading": "Effect of reliefs under sections 133 to 150",
  "text": "(1) Subsection (2) applies where tax is charged, in respect of a single-dwelling interest, for a chargeable period that includes one or more days that are relievable as a result of any of the provisions listed in subsection (3) (or for more than one such period).\n(2) For any such period, the adjusted chargeable amount is to be calculated on the basis that the chargeable person is not within the charge with respect to the interest on any relievable day.\n(3) The provisions are—\nsection 133 (property rental businesses);\nsection 134 (rental property: preparation for sale etc);\nsection 137 (dwellings opened to the public);\nsection 138 (property developers);\nsection 139 (property developers: exchange of dwellings);\nsection 141 (property traders);\nsection 143 (financial institutions acquiring dwellings in the course of lending);\nsection 144A (regulated home reversion plans);\nsection 145 (occupation by employees or partners of a qualifying trade or property rental business );\nsection 147A (caretaker flat owned by management company);\nsection 148 (farmhouses);\nsection 150 (providers of social housing).\n(4) See also section 106 (adjustment of amount chargeable and claim for relief).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 132(3) inserted (15.9.2016) (with effect in accordance with s. 134(7) of the amending Act) by Finance Act 2016 (c. 24), s. 134(5)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 132(3) substituted (15.9.2016) (with effect in accordance with s. 135(12) of the amending Act) by Finance Act 2016 (c. 24), s. 135(10)(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 132(3) inserted (15.9.2016) (with effect in accordance with s. 135(12) of the amending Act) by Finance Act 2016 (c. 24), s. 135(10)(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/section/132",
    "retrieved_at": "2026-10-29T09:08:06.076240+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}