SCHEDULE 4 S Relief for certain acquisitions of residential property

PART 6 S Interpretation

Meaning of “house-building company” S

23 S A “house-building company” means a company that carries on the business of constructing or adapting buildings or parts of buildings for use as dwellings.

Commencement Information

I1 Sch. 4 para. 23 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2