Section 127 | Demolition without replacement

(1)Subsection (2) applies if a person entitled to a single-dwelling interest in the old dwelling notifies an officer of Revenue and Customs that to the best of the person's knowledge there is no proposal to construct any dwelling or dwellings on the site of the old dwelling.

(2)Any question as to whether a person has a single-dwelling interest in the old dwelling is determined on the assumption that the old dwelling ceases (or ceased) to exist with effect from the end of the day mentioned in subsection (3).

(3)That day is the first day on which—

(a)the demolition has begun, and

(b)as a result, the building in question is no longer suitable for use as a dwelling.

(4)A notification under subsection (1) must be given—

(a)in an annual tax on enveloped dwellings return, or

(b)by amending such a return.

(5)In this section—

(a)“building” includes part of a building;

(b)“the site of the old dwelling” means the land on which the dwelling stood and that counted as part of the dwelling;

(c)the reference to the construction of a dwelling or dwellings on that site is to the construction of a dwelling or dwellings wholly or partly on the site.