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Finance Act 1988
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Changes over time for: Paragraph 15
Version Superseded: 16/07/1992
Alternative versions:
- 01/02/1991- Amendment
- 01/02/1991
Point in time - 16/07/1992- Amendment
- Stop date 03/05/1994- Amendment
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Point in time view as at 01/02/1991. This version of this provision has been superseded.
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15(1)Section 50 of this Act does not apply to a dwelling-house if—
(a)before the relevant date, the company or any of its subsidiaries had entered into arrangements for letting the whole or any part of the dwelling-house;
(b)at that date, the whole or any part of the dwelling-house was let; or
(c)after that date, the whole or any part of the dwelling-house has been let otherwise than on a qualifying tenancy.
(2)In this paragraph—
“let” includes let under a licence and “letting” shall be construed accordingly;
“the relevant date” means the date when the company or any of its subsidiaries first acquired an interest in the dwelling-house (or the land which comprises the dwelling-house).
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