Modifications etc. (not altering text)
C1S. 45H(2) modified (with effect in accordance with s. 167 of the amending Act) by Finance Act 2003 (c. 14), Sch. 30 para. 7
The relevant period of ownership is the period beginning—
(a)with the day on which the dwelling-house was first used for any purpose, or
(b)if the relevant interest in the dwelling-house has been sold after that day, with the day following that on which the sale (or the last such sale) occurred,
and ending with the day on which the balancing event occurs.