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Finance Act 2013

Section 126 – Demolition of a dwelling

168.Subsection (1) applies sections 127 to 129 where a dwelling is demolished on or after 1 April 2013.

169.Subsection (2) treats the building as not demolished for the purposes of determining whether a person has a single-dwelling interest in the property and its taxable value except where express provision to the contrary is made in sections 127 to 129.

170.Subsection (3) defines the date of the demolition for the purposes of subsection (1) as being after 1 April 2013 if a day after 1 April 2013 is the day demolition has begun and as a result the building is no longer suitable for use as a dwelling.

171.Subsection (4) provides that references to “a building” also include a part of a building.

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