# Finance Act 2015, Section 71: ATED: taxable value


In section 102 of FA 2013 (annual tax on enveloped dwellings: taxable value), after subsection (2) insert—
“(2A) But a day that is a valuation date only because of subsection (2)(b) (a “5-yearly valuation date”) is to be treated as if it were not a valuation date for the purpose of determining the taxable value of a single-dwelling interest on any day in the chargeable period beginning with that 5-yearly valuation date.”

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Source: https://www.legislation.gov.uk/ukpga/2015/11/section/71 (the official version)
Page: https://openlegislation.uk/finance-act-2015/section-71
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.