125 Dwellings produced from other dwellings
Finance Act 2013 (2013 c 29) | Legislation

125  Dwellings produced from other dwellings

(1)     This section applies where an existing building that is a dwelling or dwellings (“the old dwelling” or “the old dwellings”) becomes a different dwelling or dwellings (“new” dwellings) as a result of structural alteration.

(2)     Any question as to whether or not a person has a single-dwelling interest at any

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