99 Amount of tax chargeable
Finance Act 2013 (2013 c 29) | Legislation

99  Amount of tax chargeable

(1)     The amount of tax charged for a chargeable period with respect to a single-dwelling interest is stated in subsection (2) or (3).

(2)     If the chargeable person is within the charge with respect to the single-dwelling interest on the first day of the chargeable period, the amount of tax charged is equal to the annual chargeable amount.

(3)

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