Finance Act 2013 · 2013 c. 29View on legislation.gov.uk
Part 3: Annual tax on enveloped dwellings
The Treasury may by order amend this Part so as to specify cases where use of a building is to be use of a building as a dwelling for the purposes of section 112(1) or 113(1).
The reference in section 116(8)(a) of FA 2003 (power to amend section 116(2) and (3)) to "the purposes of subsection (1)" includes a reference to the purposes of sections 112(1) and 113(1).
This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.
Reuse reviewed 21 August 2026 under Open Government Licence v3.0.
