In determining for the purposes of any provision of this Part whether or not a state of affairs obtains on a particular day, it is to be assumed that the state of affairs obtaining at the end of the day persisted throughout the day.
Section 171: References to the state of affairs "on" a day
Finance Act 2013 · 2013 c. 29View on legislation.gov.uk
Part 3: Annual tax on enveloped dwellings
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