- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
There are currently no known outstanding effects for the Finance Act 2013, Section 139.
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(1)A day in a chargeable period is relievable in relation to a single-dwelling interest if—
(a)a person (“the property developer”) is on that day entitled to a single-dwelling interest (“the returned interest”) that was acquired (by the relevant person) in the course of a property development trade, and
(b)that acquisition (“the reverse acquisition”) was part of a qualifying exchange.
(2)A day is not relievable by virtue of this section if on that day a non-qualifying individual is permitted to occupy the dwelling.
(3)In this section “the relevant person” means—
(a)if the property developer is entitled to the returned interest as a member of a partnership, the persons who acquired the interest as members of the partnership, or
(b)otherwise, the property developer (and any person who acquired the returned interest jointly with the property developer).
(4)The reverse acquisition is “part of a qualifying exchange” only if—
(a)it was made by way of transfer,
(b)the person from whom the acquisition was made itself acquired (by way of grant or transfer) a chargeable interest in or over a new dwelling from the relevant person, and
(c)each of those acquisitions was entered into in consideration of the other.
(5)A building or part of a building is a “new dwelling” if—
(a)it has been constructed for use as a single dwelling and has not previously been occupied, or
(b)it has been adapted for use as a single dwelling and has not been occupied since its adaptation.
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