97 Liability of persons jointly entitled
Finance Act 2013 (2013 c 29) | Legislation

97  Liability of persons jointly entitled

(1)     Subsection (2) applies if—

(a)     a company is within the charge for a chargeable period with respect to a single-dwelling interest by virtue of section 96(2)(a), and

(b)     one or more other persons are jointly entitled to the interest on the first day in that period on which the company is within

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