Commentary

B6.741 ATED—dwellings produced from other dwellings

Business tax
Business tax | Commentary

B6.741 ATED—dwellings produced from other dwellings

Business tax | Commentary

B6.741 ATED—dwellings produced from other dwellings

Where an existing building (including part of a building) that is a dwelling or dwellings ('the old dwelling' or 'the old dwellings') becomes a different dwelling or dwellings ('the new dwellings') as a result of structural alteration, whether or not a person has an SDI at any time either in the old dwelling (or dwellings) or in a new dwelling, is determined on the assumption that the old dwelling (or dwellings) cease to exist, and any new dwelling come into existence, only when the conversion is completed1.

References to when the conversion is completed

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