C1PART 3Annual tax on enveloped dwellings
Chargeable interests and “single-dwelling interest”
108Meaning of “single-dwelling interest”
1
References in this Part to a “single-dwelling interest” are to be read in accordance with this section.
2
A chargeable interest that is exclusively in or over land consisting (on any day) of a single dwelling is a single-dwelling interest (on that day).
3
Where a person is entitled to a chargeable interest that is exclusively in or over land consisting (on any day) of two or more single dwellings—
a
provisions referring to a “single-dwelling interest” operate as if the person had (on that day) a separate chargeable interest in or over each dwelling, and
b
the chargeable interest in or over each dwelling is therefore a single-dwelling interest.
4
Where a person is entitled to a chargeable interest in or over land that on any day consists of one or more single dwellings and non-residential land—
a
provisions referring to a “single-dwelling interest” operate as if the person had (on that day) a separate chargeable interest in or over each dwelling and a further separate chargeable interest in or over the non-residential land, and
b
the chargeable interest in or over each dwelling is therefore a single-dwelling interest.
5
A single-dwelling interest is referred to as a single-dwelling interest “in” the dwelling concerned.
6
A single-dwelling interest in one dwelling is distinct from any single-dwelling interest in another dwelling, even if the dwellings stand successively on the same land.
7
In this section—
a
“non-residential land” means land that is not a dwelling or part of a dwelling;
b
references to a dwelling include a part of a dwelling.
Pt. 3 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 223(8)(9)(e)