Introduction Details of the Sections Section 100 – Interim Relief
36.Subsection (1) provides that interim relief may be claimed before the end of the chargeable period if that period contains one or more relievable days, days when (after being within the charge) the chargeable person is not within the charge, or when the taxable value of the single dwelling interest decreases (for instance on a part-disposal of the interest).
37.Subsection (2) sets out that relief must be claimed in a return or an amendment to a return.
38.Subsections (3) to (7) set out the tax payable when interim relief is claimed. This is made up of two parts. The first is the tax chargeable, after reliefs, for the period up to the day before submission of the return. The second is the tax, if any, that will be chargeable for the remainder of the period on the assumption that if tax is chargeable and not relieved on the day of submission of the return, this will continue to be the case for the remainder of the period.
39.Subsection (8) defines the day of the claim as the day of submission of the relevant return or amended return, and also the “first chargeable day” as the first day that the tax is chargeable in relation to the SDI.
40.Subsection (9) provides a signpost to sections 105 and 106, which cover provision about adjustment of the chargeable amount.