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Legislation
Finance Act 2013

Crossheading Interpretation

  • Section 170 Meaning of “chargeable day” and “within the charge”
  • Section 171 References to the state of affairs “on” a day
  • Section 172 Connected persons
  • Section 173 Connected persons: cell companies
  • Section 174 General interpretation of Part 3
  1. Interpretation
  2. Meaning of “chargeable day” and “within the charge”

Section 170 | Meaning of “chargeable day” and “within the charge”

From legislation.gov.uk

(1)Any day on which the conditions in section 94(2) are met with respect to a single-dwelling interest is a “chargeable day” for that interest.

(2)Where a day is a chargeable day as a result of subsection (1), the chargeable person is “within the charge” with respect to a single-dwelling interest on that day.

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