127 Demolition without replacement
Finance Act 2013 (2013 c 29) | Legislation

127  Demolition without replacement

(1)     Subsection (2) applies if a person entitled to a single-dwelling interest in the old dwelling notifies an officer of Revenue and Customs that to the best of the person's knowledge there is no proposal to construct any dwelling or dwellings on the site of the old dwelling.

(2)

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