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Finance Act 1988

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Changes over time for: Cross Heading: Dwelling-houses already let etc.

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Version Superseded: 16/07/1992

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Point in time view as at 01/02/1991.

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There are currently no known outstanding effects for the Finance Act 1988, Cross Heading: Dwelling-houses already let etc.. Help about Changes to Legislation

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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