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Finance Act 2013

Section 124 – New dwellings

159.Subsection (1) defines the valuation date for a new dwelling that is or has been constructed. It is the earlier of the completion day (the date construction is proposed to finish) or the date that the dwelling is first occupied.

160.Subsection (2) defines, for the purposes of subsection (1), what constitutes the construction of a new dwelling. It includes any alterations to an existing building but does not include a dwelling where section 125 (dwellings produced from other dwellings) or 128 (demolition and replacement: new dwellings) apply.

161.Subsection (3) defines for the purposes of subsection (1) completion day as the day on which the new dwelling is treated as having come into existence under the relevant legislation listed in this subsection.

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

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