137 Dwellings opened to the public
Finance Act 2013 (2013 c 29) | Legislation

137  Dwellings opened to the public

(1)     A day in a chargeable period is relievable in relation to a single-dwelling interest if the first or second condition is met on that day.

(2)     The first condition is that the dwelling is being exploited as a source of income in the course of a qualifying trade in the normal course of which the public are offered the

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