128 Demolition and replacement: new dwellings
Finance Act 2013 (2013 c 29) | Legislation

128  Demolition and replacement: new dwellings

(1)     Subsection (2) applies if one or more dwellings (referred to below as “new dwellings”) are constructed on the site of the old dwelling after the demolition.

(2)     Any question as to whether or not a person has a single-dwelling interest at any time either in the old dwelling or in a new dwelling is determined on the assumption that the old dwelling ceases to exist,

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