106 Adjustment of amount chargeable
Finance Act 2013 (2013 c 29) | Legislation

106  Adjustment of amount chargeable

(1)     Where tax is charged for a chargeable period with respect to a single-dwelling interest and the adjusted chargeable amount is greater than the initial charged amount, the amount of tax charged is taken to be increased to the adjusted chargeable amount.

(2)     In this section “the initial charged amount” means

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