135 Non-qualifying occupation: look-forward and look-back
Finance Act 2013 (2013 c 29) | Legislation

135  Non-qualifying occupation: look-forward and look-back

(1)     Subsection (2) applies if on a day in a chargeable period (“the day of non-qualifying occupation”)—

(a)     a single-dwelling interest to which a person (“the landlord”) is entitled is being exploited as mentioned in section 133(1)(a), or steps are being taken to secure that the interest will be so exploited, as mentioned in section 133(1)(b), and

(b)     a non-qualifying individual is permitted to occupy the dwelling.

(2)     No subsequent day in that chargeable period, or in any of the subsequent 3 chargeable periods, that meets the continuity of ownership condition

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