121 Date of acquisition or disposal
Finance Act 2013 (2013 c 29) | Legislation

121  Date of acquisition or disposal

(1)     A person who acquires a chargeable interest in or over land that consists of or includes a dwelling is treated for the purposes of this Part as acquiring the interest on the effective date of the acquisition (and therefore as entitled to the interest with effect from that date: see section 171).

(2)

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