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Finance Act 2015
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71ATED: taxable valueU.K.
This section has no associated Explanatory Notes
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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