Commentary

B6.744 ATED—damage to a dwelling

Business tax
Business tax | Commentary

B6.744 ATED—damage to a dwelling

Business tax | Commentary

B6.744 ATED—damage to a dwelling

Where a dwelling is damaged so as to be temporarily unsuitable for use as a dwelling, the unsuitability for use as a dwelling is taken into account in applying the definition of 'dwelling' for the purposes of the ATED legislation (see B6.725) only if two conditions are met1:

  1.  

    •     The first condition is that the damage is accidental or otherwise caused by events beyond the control of the person entitled to the SDI2.

  2.  

    •     The second condition is that, as a result of the damage, the building concerned is unsuitable for use as a dwelling

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