This section has no associated Explanatory Notes
22SReferences in this schedule to—
(a)the acquisition of a dwelling are to the acquisition, by way of grant or transfer, of a major interest in the dwelling,
(b)the market value of a dwelling and of the permitted area are, respectively, to the market value of that major interest in the dwelling and of that interest so far as it relates to that area.
Commencement Information
I1 Sch. 4 para. 22 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2