SolvedCrossheading Reliefs
From legislation.gov.uk
Contents
- Section 132 Effect of reliefs under sections 133 to 150
- Section 133 Property rental businesses
- Section 134 Rental property: preparation for sale, demolition etc
- Section 135 Non-qualifying occupation: look-forward and look-back
- Section 136 Meaning of “non-qualifying individual”
- Section 137 Dwellings opened to the public
- Section 138 Property developers
- Section 139 Property developers: exchange of dwellings
- Section 140 Property developers: supplementary
- Section 141 Property traders
- Section 142 Property traders: supplementary
- Section 143 Financial institutions acquiring dwellings in the course of lending
- Section 144 Section 143: supplementary
- Section 144A Regulated home reversion plans
- Section 145 Occupation by employees or partners of a qualifying trade or property rental business
- Section 146 Meaning of “qualifying employee” and “qualifying partner” in section 145
- Section 147 Meaning of “10% or greater share in a company”
- Section 147A Caretaker flat owned by management company
- Section 148 Farmhouses
- Section 149 “Farm worker” and “former long-serving farm worker”
- Section 150 Providers of social housing etc
- Section 150A Meaning of “qualifying housing co-operative”