117 Dwellings in the same building
Finance Act 2013 (2013 c 29) | Legislation

117  Dwellings in the same building

(1)     Two parts of a building are “linked dwellings” if—

(a)     each of them counts as a dwelling,

(b)     there is private access between the two dwellings,

(c)     the two parts of the building are not (together) used or suitable for use as a single dwelling, and

(d)     the common ownership condition and the use condition are met.

(2)     The common ownership condition is that—

(a)     a company is entitled to a chargeable interest in one of the dwellings, and the company or a person connected with the company is entitled to a chargeable interest in the other dwelling, or

(b)     a chargeable interest in one

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