Section 108 | Meaning of “single-dwelling interest”

(1)References in this Part to a “single-dwelling interest” are to be read in accordance with this section.

(2)A chargeable interest that is exclusively in or over land consisting (on any day) of a single dwelling is a single-dwelling interest (on that day).

(3)Where a person is entitled to a chargeable interest that is exclusively in or over land consisting (on any day) of two or more single dwellings—

(a)provisions referring to a “single-dwelling interest” operate as if the person had (on that day) a separate chargeable interest in or over each dwelling, and

(b)the chargeable interest in or over each dwelling is therefore a single-dwelling interest.

(4)Where a person is entitled to a chargeable interest in or over land that on any day consists of one or more single dwellings and non-residential land—

(a)provisions referring to a “single-dwelling interest” operate as if the person had (on that day) a separate chargeable interest in or over each dwelling and a further separate chargeable interest in or over the non-residential land, and

(b)the chargeable interest in or over each dwelling is therefore a single-dwelling interest.

(5)A single-dwelling interest is referred to as a single-dwelling interest “in” the dwelling concerned.

(6)A single-dwelling interest in one dwelling is distinct from any single-dwelling interest in another dwelling, even if the dwellings stand successively on the same land.

(7)In this section—

(a)“non-residential land” means land that is not a dwelling or part of a dwelling;

(b)references to a dwelling include a part of a dwelling.