Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Finance Act 2013

Crossheading The charge to tax

  • Section 94 Charge to tax
  • Section 95 Entitlement to interests
  • Section 96 Person liable
  • Section 97 Liability of persons jointly entitled
  • Section 98 Collective investment schemes: liability for and collection of tax
  • Section 99 Amount of tax chargeable
  • Section 100 Interim relief
  • Section 101 Indexation of annual chargeable amounts
  • Section 102 Taxable value
  • Section 103 Section 102: “substantial” acquisitions and disposals
  • Section 104 No double charge
  1. The charge to tax
  2. No double charge

Section 104 | No double charge

From legislation.gov.uk

Tax in respect of a given single-dwelling interest is charged only once for any chargeable day even if more than one person is “the chargeable person” with respect to the tax charged.

PreviousNext
PrivacyTerms