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110 | Meaning of “dwelling” |
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(1) | A building or part of a building counts as a dwelling at any time when— |
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(a) | it is used or suitable for use as a single dwelling, or |
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(b) | it is in the process of being constructed or adapted for such use. |
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(2) | Land that is, or is at any time intended to be, occupied or enjoyed with a |
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dwelling as a garden or grounds (including any building or structure on such |
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land) is taken to be part of that dwelling at that time. |
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(3) | Land that subsists, or is at any time intended to subsist, for the benefit of a |
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dwelling is taken to be part of the dwelling at that time. |
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(4) | A building, or part of a building, used for a purpose specified in section 116(2) |
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or (3) of FA 2003 is not used as a dwelling for the purposes of subsection (1). |
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(5) | Where a building, or part of a building, is used for a purpose mentioned in |
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subsection (4), no account is to be taken for the purposes of subsection (1) of its |
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suitability for any other use. |
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(6) | If a building or part of a building becomes temporarily unsuitable for use as a |
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dwelling for any reason (including accidental damage, repairs or any other |
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physical change to the building or its environment), that temporary |
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unsuitability is ignored in determining whether or not the building or part of |
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a building is, during the period in question, a dwelling for the purposes of this |
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| This subsection does not affect any of the provisions in sections 124 to 129. |
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111 | Substantial performance of “off plan” purchase |
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(1) | Subsection (2) applies where— |
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(a) | a contract is entered into for the acquisition of a chargeable interest in |
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or over land that consists of or includes a building, or part of a building, |
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that is to be constructed or adapted for use as a single dwelling, |
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(b) | substantial performance is treated as constituting the acquisition of the |
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chargeable interest (under section 120), and |
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(c) | construction or adaptation of the building, or the part of a building, has |
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not begun by the time the contract is substantially performed. |
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(2) | The chargeable interest deemed to be acquired as mentioned in subsection |
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(1)(b) is taken to be in or over land that consists of or (as appropriate) includes |
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(3) | If at any time after the substantial performance of the contract the obligation |
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under the contract to carry out the construction or adaptation ceases to have |
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effect without the construction or adaptation having been begun, subsection |
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(2) ceases to apply at that time. |
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(4) | A building or part of a building used for a purpose specified in section 116(2) |
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or (3) of FA 2003 is not used as a dwelling for the purposes of subsection (1). |
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“contract” includes any agreement (including, in the case of Scotland, |
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missives of let not constituting a lease); |
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“substantially performed” has the same meaning as in section 44 of FA |
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112 | Power to modify meaning of “use as a dwelling” |
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(1) | The Treasury may by order amend this Part so as to specify cases where use of |
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a building is to be use of a building as a dwelling for the purposes of section |
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(2) | The reference in section 116(8)(a) of FA 2003 (power to amend section 116(2) |
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and (3)) to “the purposes of subsection (1)” includes a reference to the purposes |
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of sections 110(1) and 111(1). |
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113 | Parts of a greater whole |
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(1) | The fact that a part of a building is suitable for use as a dwelling does not |
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prevent that part from forming part of a larger single dwelling. |
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(2) | The fact that a building or structure that is— |
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(a) | in the garden or grounds of a dwelling, and |
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(b) | occupied or enjoyed with the dwelling, |
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| is itself suitable for use as a single dwelling does not prevent it from being |
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treated (in accordance with section 110(2)) as part of the dwelling. |
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114 | Dwelling in grounds of another dwelling |
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(1) | Subsection (4) applies where the conditions in subsection (2) are met in relation |
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to two dwellings (the “main dwelling” and the “associated dwelling”) on a day |
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(“the day in question”) in a chargeable period. |
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(2) | The conditions are that— |
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(a) | the main dwelling has a garden or grounds, |
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(b) | the associated dwelling stands within the garden or grounds of the |
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main dwelling, but is not occupied or enjoyed with that dwelling, |
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(c) | the associated dwelling does not have separate access, and is not part |
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of the same building as the main dwelling, and |
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(d) | the common ownership condition is met. |
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(3) | The common ownership condition is that— |
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(a) | a company is entitled to a chargeable interest in the main dwelling, and |
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the company or a person connected with the company is entitled to a |
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chargeable interest in the associated dwelling, or |
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(b) | a chargeable interest in the main dwelling is held for the purposes of a |
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collective investment scheme, and a chargeable interest in the |
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associated dwelling is held for the purposes of the same collective |
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| (It does not matter whether or not the interest in the main dwelling and the |
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interest in the associated dwelling are held for the same title.) |
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(4) | This Part has effect in relation to the interests mentioned in paragraph (a) or (as |
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the case may be) (b) of subsection (3) as if the main dwelling and the associated |
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dwelling were, on the day in question, suitable for use as a single dwelling. |
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(5) | Subsection (4) does not apply if— |
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(a) | the day in question is, in relation to the interest in the main dwelling or |
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the interest in the associated dwelling, relievable by virtue of a |
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provision mentioned in subsection (6), or |
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(b) | the ownership condition is, by virtue of section 149 (charitable |
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companies), regarded as not being met on that day with respect to one |
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or other of those interests. |
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(6) | Those provisions are— |
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section 131 (property rental businesses); |
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section 132 (rental property: preparation for sale etc); |
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section 135 (dwellings opened to the public); |
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section 136 (property developers); |
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section 137 (property developers: exchange of dwellings); |
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section 139 (property traders); |
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section 141 (financial institutions acquiring dwellings in the course of |
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section 143 (occupation by certain employees or partners); |
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section 146 (farmhouses); |
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section 148 (providers of social housing). |
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(7) | The reference in subsection (3)(a) to a person connected with the company does |
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not include a public body (as defined in section 151) or a body listed in section |
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152(2) (bodies established for national purposes). |
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(8) | The reference in subsection (3)(b) to a chargeable interest being held for the |
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purposes of the same collective investment scheme includes a reference to a |
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person connected with the scheme being entitled to the interest. |
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(9) | The associated dwelling has “separate access” only if— |
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(a) | there is access to the associated dwelling directly from a highway (in |
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Scotland, a road) that the dwelling adjoins, or |
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(b) | the person entitled to possession of the associated dwelling has access |
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to that dwelling from a highway (in Scotland, a road), exclusively by |
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passing over land that the person is entitled to pass over by reason of |
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one or more rights of way or other interests in land to which the person |
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in relation to a dwelling or dwellings, references to the “garden or |
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grounds” are to land occupied or enjoyed with the dwelling or |
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dwellings as a garden or grounds; |
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references to the person entitled to possession of a dwelling are to the |
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person entitled to possession of the dwelling by reason of an estate or |
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interest held by that person; |
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“separately entitled” means entitled otherwise than by reason of a |
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chargeable interest in or over the main dwelling. |
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115 | Dwellings in the same building |
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(1) | Two parts of a building are “linked dwellings” if— |
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(a) | each of them counts as a dwelling, |
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(b) | there is private access between the two dwellings, |
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(c) | the two parts of the building are not (together) used or suitable for use |
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as a single dwelling, and |
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(d) | the common ownership condition and the use condition are met. |
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(2) | The common ownership condition is that— |
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(a) | a company is entitled to a chargeable interest in one of the dwellings, |
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and the company or a person connected with the company is entitled to |
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a chargeable interest in the other dwelling, or |
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(b) | a chargeable interest in one of the dwellings is held for the purposes of |
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a collective investment scheme, and a chargeable interest in the other |
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dwelling is held for the purposes of the same collective investment |
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| (It does not matter whether or not the interests are held for the same title.) |
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(3) | If on a day in a chargeable period (“the day in question”) two parts of a |
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building constitute linked dwellings, this Part has effect in relation to the |
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interests mentioned in paragraph (a) or (as the case may be) (b) of subsection |
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(2) as if the two parts were, on the day in question, suitable for use as a single |
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(4) | Subsection (3) does not apply if— |
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(a) | the day in question is, in relation to a chargeable interest mentioned in |
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subsection (2)(a) or (as the case may be) (2)(b), relievable by virtue of a |
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provision mentioned in subsection (5), or |
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(b) | (in a case where paragraph (a) of subsection (2) applies) the ownership |
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condition is, by virtue of section 149 (charitable companies), regarded |
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as not being met on that day with respect to one or other of the |
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chargeable interests mentioned in that paragraph. |
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(5) | Those provisions are— |
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section 131 (property rental businesses); |
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section 132 (rental property: preparation for sale etc); |
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section 135 (dwellings opened to the public); |
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section 136 (property developers); |
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section 137 (property developers: exchange of dwellings); |
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section 139 (property traders); |
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section 141 (financial institutions acquiring dwellings in the course of |
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section 143 (occupation by certain employees or partners); |
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section 146 (farmhouses); |
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section 148 (providers of social housing). |
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(6) | The reference in subsection (2)(a) to a person connected with the company does |
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not include a public body (as defined in section 151) or a body listed in section |
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152(2) (bodies established for national purposes). |
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(7) | If two dwellings in a building (dwelling A and dwelling B) are treated under |
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this section as suitable for use as a single dwelling, and dwelling B and a third |
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dwelling in the building (“dwelling C”) are treated under this section as |
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suitable for use as a single dwelling, all three are treated as suitable for use as |
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a single dwelling (and so on). |
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