107 Chargeable interests
Finance Act 2013 (2013 c 29) | Legislation

Chargeable interests and “single-dwelling interest”

107  Chargeable interests

(1)     In this Part “chargeable interest” means—

(a)     an estate, interest, right or power in or over land in the United Kingdom, or

(b)     the benefit of an obligation, restriction or condition affecting the value of any such estate, interest, right or power.

(2)     Where two or more

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