Explanatory Notes

Finance Act 2013

2013 CHAPTER 29

17 July 2013

Introduction

Sections 94174, Schedules 33, 34, 35: Annual Tax on Enveloped Dwellings

Details of the Sections

Section 170 – Meaning of “chargeable day” and “within the charge”

372.Section 170 defines “chargeable day” and “within the charge with respect to a single-dwelling interest” for the purposes of the annual tax on enveloped dwellings.