Subsection (2) applies where tax is charged, in respect of a single-dwelling interest, for a chargeable period that includes one or more days that are relievable as a result of any of the provisions listed in subsection (3) (or for more than one such period).

For any such period, the adjusted chargeable amount is to be calculated on the basis that the chargeable person is not within the charge with respect to the interest on any relievable day.

The provisions are—

• section 133 (property rental businesses);

• section 134 (rental property: preparation for sale etc);

• section 137 (dwellings opened to the public);

• section 138 (property developers);

• section 139 (property developers: exchange of dwellings);

• section 141 (property traders);

• section 143 (financial institutions acquiring dwellings in the course of lending);

• F1section 144A (regulated home reversion plans);

• section 145 (occupation by F2employees or partners of a qualifying trade or property rental business );

• F3section 147A (caretaker flat owned by management company);

• section 148 (farmhouses);

• section 150 (providers of social housing).

See also section 106 (adjustment of amount chargeable and claim for relief).