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Changes over time for: Cross Heading: Dwelling-houses already let etc.
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 16/07/1992
Status:
Point in time view as at 01/02/1991.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 1988, Cross Heading: Dwelling-houses already let etc..
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Dwelling-houses already let etc.U.K.
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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