Explanatory Notes

Finance Act 2013

2013 CHAPTER 29

17 July 2013

Introduction

Sections 94174, Schedules 33, 34, 35: Annual Tax on Enveloped Dwellings

Details of the Sections

Section 115 – Parts of a greater whole

112.Subsection (1) provides that where a part of building that can be used a dwelling does not exclude it from being part of a larger single dwelling.

113.Subsection (2) provides that where a building or structure is in the garden or grounds of a dwelling and is enjoyed or occupied with the dwelling that, even where suitable for use as a single dwelling, it is still considered, in accordance with section 112(2) to be part of the larger single dwelling.