PART 3Annual tax on enveloped dwellings
The charge to tax
95Entitlement to interests
(1)
In this Part “entitled” means beneficially entitled—
(a)
whether solely or jointly with another person, and
(b)
whether as a member of a partnership or otherwise.
This is subject to subsection (2).
(2)
References in this Part to entitlement to a single-dwelling interest (or any other chargeable interest) do not include—
(a)
entitlement in the capacity of a trustee or personal representative, or
(b)
entitlement as a beneficiary under a settlement.
(3)
Subsection (1)(b) does not apply where the contrary is specified.
(4)
In this section “settlement” has the same meaning as in Part 4 of FA 2003 (see paragraph 1 of Schedule 16 to that Act).