PART 3Annual tax on enveloped dwellings
Interpretation
170Meaning of “chargeable day” and “within the charge”
(1)
Any day on which the conditions in section 94(2) are met with respect to a single-dwelling interest is a “chargeable day” for that interest.
(2)
Where a day is a chargeable day as a result of subsection (1), the chargeable person is “within the charge” with respect to a single-dwelling interest on that day.