Finance Act 2013 (c. 29)

PART 3 U.K. Annual tax on enveloped dwellings

Modifications etc. (not altering text)

C1 Pt. 3 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 223(8)(9)(e)

New dwellings, conversions, demolition etc U.K.

129 Demolition and replacement: other cases U.K.

(1) This section applies if—

(a) a building is constructed on the site of the old dwelling after the demolition, and

(b) section 128 does not apply.

(2) Any question as to whether a person has a single-dwelling interest in the old dwelling is determined on the assumption that the old dwelling ceases to exist on the day after—

(a) the day on which the change of use is approved, or

(b) if later, the day on which the old dwelling ceased to be occupied.

(3) In subsection (1)—

(a) “the site of the old dwelling” means the land on which the dwelling stood and that counted as part of the dwelling;

(b) the reference to the construction of a dwelling on that site is to the construction of a dwelling wholly or partly on the site.