116 Dwelling in grounds of another dwelling
Finance Act 2013 (2013 c 29) | Legislation

116  Dwelling in grounds of another dwelling

(1)     Subsection (4) applies where the conditions in subsection (2) are met in relation to two dwellings (the “main dwelling” and the “associated dwelling”) on a day (“the day in question”) in a chargeable period.

(2)     The conditions are that—

(a)     the main dwelling has a garden or grounds,

(b)     the associated dwelling stands within the garden or grounds of the main dwelling, but is not occupied or enjoyed with that dwelling,

(c)     the associated dwelling does not have separate access, and is not part of the same building as the main dwelling, and

(d)     the common ownership condition is met.

(3)     The common ownership condition is that—

(a)     a company is entitled to a chargeable interest in the main dwelling, and the company or a person connected with the company is entitled to a chargeable interest in the associated dwelling, or

(b)

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