144 Section 143: supplementary
Finance Act 2013 (2013 c 29) | Legislation

144  Section 143: supplementary

(1)     Subsection (2) applies if on a day in a chargeable period—

(a)     a financial institution that carries on a business involving the lending of money is entitled to a single-dwelling interest that has been acquired by it as mentioned in section 143(1)(b), and

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

(2)     No subsequent day is relievable in the case of the single-dwelling interest by virtue of section 143(1) if—

(a)     the day falls within that chargeable period, or

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