http://www.legislation.gov.uk/ukpga/2013/29/section/132Finance Act 2013An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2026-04-21Expert Participation2026-04-01 Finance Act 2013s. 130(5)(aa)Planning (Consequential Provisions) (Wales) Act 2026Deddf Cynllunio (Darpariaethau Canlyniadol) (Cymru) 2026Sch. 2 para. 415(b)Sch. 5 Pt. 1s. 5(2) PART 31321Subsection (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).2For 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.3The 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); section 144A (regulated home reversion plans); section 145 (occupation by employees or partners of a qualifying trade or property rental business ); section 147A (caretaker flat owned by management company); section 148 (farmhouses);section 150 (providers of social housing).4See also section 106 (adjustment of amount chargeable and claim for relief).Pt. 3 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 223(8)(9)(e)Words in s. 132(3) inserted (15.9.2016) (with effect in accordance with s. 134(7) of the amending Act) by Finance Act 2016 (c. 24), s. 134(5)Words in s. 132(3) substituted (15.9.2016) (with effect in accordance with s. 135(12) of the amending Act) by Finance Act 2016 (c. 24), s. 135(10)(a)Words in s. 132(3) inserted (15.9.2016) (with effect in accordance with s. 135(12) of the amending Act) by Finance Act 2016 (c. 24), s. 135(10)(b)Pt. 3 modified (temp.) (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 24 para. 2