111 Different interests held in the same dwelling: effect of reliefs etc
Finance Act 2013 (2013 c 29) | Legislation

111  Different interests held in the same dwelling: effect of reliefs etc

(1)     References in section 110 to a person do not include—

(a)     a public body, as defined in section 153,

(b)     a body listed in section 154(2) (bodies established for national purposes).

(2)     Subsections (1) to (4) of section 110 do not apply in relation to a single-dwelling interest if—

(a)     the day in question is relievable with respect to that interest by virtue of section 150 (providers of social housing),

(b)     by virtue of section 151 (charitable companies) the ownership condition

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