133 Property rental businesses
Finance Act 2013 (2013 c 29) | Legislation

133  Property rental businesses

(1)     A day in a chargeable period is relievable in relation to a single-dwelling interest if on that day the interest—

(a)     is being exploited as a source of rents or other receipts (other than excluded rents) in the course of a qualifying property rental business carried on by a person entitled to the interest, or

(b)     steps are being taken to secure that the interest will, without undue delay, be so exploited

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