This section has no associated Explanatory Notes
3SWhere qualifying conditions (a) to (d) but not (e) are met, the chargeable consideration for the acquisition is taken to be the amount calculated by deducting the market value of the permitted area from the market value of the old dwelling.
Commencement Information
I1 Sch. 4 para. 3 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2