C1C2PART 3Annual tax on enveloped dwellings
Pt. 3 modified (temp.) (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 24 para. 2
New dwellings, conversions, demolition etc
129Demolition and replacement: other cases
1
This section applies if—
a
a building is constructed on the site of the old dwelling after the demolition, and
b
section 128 does not apply.
2
Any question as to whether a person has a single-dwelling interest in the old dwelling is determined on the assumption that the old dwelling ceases to exist on the day after—
a
the day on which the change of use is approved, or
b
if later, the day on which the old dwelling ceased to be occupied.
3
In subsection (1)—
a
“the site of the old dwelling” means the land on which the dwelling stood and that counted as part of the dwelling;
b
the reference to the construction of a dwelling on that site is to the construction of a dwelling wholly or partly on the site.
Pt. 3 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 223(8)(9)(e)