[147A Caretaker flat owned by management company]
Finance Act 2013 (2013 c 29) | Legislation

[147A  Caretaker flat owned by management company]

[(1)     A day in a chargeable period is relievable in relation to a single-dwelling interest if the dwelling in question is a flat in relation to which the conditions in subsection (2) are met.

(2)     The conditions are

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