Finance Act 2013 · 2013 c. 29View on legislation.gov.uk
Part 3: Annual tax on enveloped dwellings
Any day on which the conditions in section 94(2) are met with respect to a single-dwelling interest is a "chargeable day" for that interest.
Where a day is a chargeable day as a result of subsection (1), the chargeable person is "within the charge" with respect to a single-dwelling interest on that day.
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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.
