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Legislation
Finance Act 2013

Crossheading New dwellings, conversions, demolition etc

  • Section 124 New dwellings
  • Section 125 Dwellings produced from other dwellings
  • Section 126 Demolition of a dwelling
  • Section 127 Demolition without replacement
  • Section 128 Demolition and replacement: new dwellings
  • Section 129 Demolition and replacement: other cases
  • Section 130 Conversion of dwelling for non-residential use
  • Section 131 Damage to a dwelling
  1. New dwellings, conversions, demolition etc
  2. Demolition and replacement: other cases

Section 129 | Demolition and replacement: other cases

From legislation.gov.uk

(1)This section applies if—

(a)a building is constructed on the site of the old dwelling after the demolition, and

(b)section 128 does not apply.

(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 to exist on the day after—

(a)the day on which the change of use is approved, or

(b)if later, the day on which the old dwelling ceased to be occupied.

(3)In subsection (1)—

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

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

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