Clause 109 - Different interests held in the same dwelling: effect of reliefs etc

Finance Bill – in a Public Bill Committee am 2:30 pm ar 13 Mehefin 2013.

Danfonwch hysbysiad imi am ddadleuon fel hyn

Amendment made: 73, in clause 109, page 64, line 7, leave out from ‘interest’ to ‘section’ in line 11 and insert ‘if—

(a) the day in question is relievable with respect to that interest by virtue of section150 (providers of social housing),

(b) by virtue of section148 (charitable companies) the ownership condition is regarded as not met with respect to the interest on that day, or

(c) the taxable value of the interest on that day is taken to be zero by virtue of’.—(Mr Gauke.)

Clause 109, as amended, ordered to stand part of the Bill.

Clauses 110 to 113 ordered to stand part of the Bill.