Introduction Details of the Sections Section 108 – Meaning of ‘single-dwelling interest’
77.Subsection (1) introduces the section as defining “single dwelling interest”.
78.Subsection (2) defines a single-dwelling interest as a chargeable interest that is exclusively in or over land which (on any day) consists of a single dwelling.
79.Subsection (3) provides that where a person is entitled to a chargeable interest in or over land that consists of two or more single dwellings, provisions referring to a “single-dwelling interest” operate as if the person had a separate chargeable interest over each dwelling and that the chargeable interest for each dwelling is thus a single-dwelling interest.
80.Subsection (4) provides that where a person is entitled to a chargeable interest in or over land that consists of non-residential land in addition to one or more single dwellings, provisions referring to a “single-dwelling interest” operate as if the person had a separate chargeable interest over each dwelling, with a further separate chargeable interest over the non-residential land, and the chargeable interest for each dwelling thus a single-dwelling interest.
81.Subsection (5) reference to a single-dwelling interest should be made to a single-dwelling interest “in” the dwelling concerned.
82.Subsection (6) defines each single-dwelling interest as distinct, even where dwellings stand successively on the same land.
83.Subsection (7) defines for the purposes of this Part “non-residential land” and also states that references to a dwelling include part of a dwelling.