113 Substantial performance of “off plan” purchase
Finance Act 2013 (2013 c 29) | Legislation

113  Substantial performance of “off plan” purchase

(1)     Subsection (2) applies where—

(a)     a contract is entered into for the acquisition of a chargeable interest in or over land that consists of or includes a building, or part of a building, that is to be constructed or adapted for use as a single dwelling,

(b)     substantial performance

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