94 Charge to tax
Finance Act 2013 (2013 c 29) | Legislation

Part 3 Annual Tax on Enveloped Dwellings

The charge to tax

94  Charge to tax

(1)     A tax (called “annual tax on enveloped dwellings”) is to be charged in accordance with this Part.

(2)     Tax is charged in respect of a chargeable interest if on one or more days in a chargeable period—

(a)     the interest is a single-dwelling interest and has a taxable value of more than [£500,000], and

(b)

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