134 Rental property: preparation for sale, demolition etc
Finance Act 2013 (2013 c 29) | Legislation

134  Rental property: preparation for sale, demolition etc

(1)     A day (“day X”) on which a person (“P”) is entitled to a single-dwelling interest is relievable in relation to that interest if—

(a)     on day X the dwelling is unoccupied and any of the first to fourth conditions is met (see below),

(b)     day X is preceded by one or more days (“qualifying days”) that are relievable under section 133 in relation to the interest and on which P, or a relevant partner, was entitled to the interest, and

(c)     the days (if any)

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