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Change 1
As published
140 Property developers: supplementary
(1) Subsection (2) applies if on a day in a chargeable period—
(a) a person carrying on a property development trade (“the property developer”) is entitled to a single-dwelling interest that has been acquired in the course of that trade (whether or not the acquisition was part of a qualifying exchange for the purposes of section 139), and
(b) a non-qualifying individual is permitted to occupy the dwelling.
(2) No subsequent day is relievable in the case of the single-dwelling interest by virtue of section 138(1) or 139(1) if—
(a) the day falls within that chargeable period, or any of the subsequent 3 chargeable periods, and
(b) there is continuity of ownership on that day.
(3) There is “continuity of ownership” on any day on which—
(a) the property developer is entitled to the single-dwelling interest, or
(b) if the property developer carried on the property development trade in partnership, another member of the partnership is entitled to the interest.
(4) Subsection (5) applies if—
(a) on a day in a chargeable period (“the day of non-qualifying occupation”) a person who is a non-qualifying individual in relation to a single-dwelling interest is occupying the dwelling in question, and
(b) on an earlier day in that, or the preceding, chargeable period (“the earlier day”) the conditions in section 138(1)(a) and (b) are met in relation to the same single-dwelling interest.
(5) The earlier day is not relievable by virtue of section 138(1) in the case of the single-dwelling interest if—
(a) a person who is entitled to the interest on the earlier day is also entitled to it on the day of non-qualifying occupation, or
(b) if the trade mentioned in section 138(1) is carried on in partnership, a person who has at any time carried that business on in partnership is entitled to the interest on the day of non-qualifying occupation.
(6) Subsection (7) applies if—
(a) on a day in a chargeable period (“the day of non-qualifying occupation”) a person who is a non-qualifying individual in relation to a single-dwelling interest is occupying the dwelling in question, and
(b) on an earlier day in that, or the preceding, chargeable period (“the earlier day”) the conditions in section 139(1)(a) and (b) are met in relation to the same single-dwelling interest.
(7) The earlier day is not relievable by virtue of section 139(1) in the case of the single-dwelling interest if—
(a) a person who is entitled to the interest on the earlier day is also entitled to it on the day of non-qualifying occupation, or
(b) where the trade mentioned in section 139(1) is carried on in partnership, a person who has at any time carried that trade on in partnership is entitled to the interest on the day of non-qualifying occupation.
(8) If a day that is relievable by virtue of section 133(1)(a) falls between the earlier day mentioned in subsection (5) or (as the case may be) (7) and the day of non-qualifying occupation, that subsection does not apply in relation to that earlier day.
(9) For the purposes of sections 138 and 139 and this section—
(a) “non-qualifying individual” has the meaning given by section 136(1);
(b) occupation of any part of a dwelling is regarded as occupation of the dwelling.
Your change, as a redline
140 Property developers: supplementary
(1) Subsection (2) applies if on a day in a chargeable period—
(a) a person carrying on a property development trade (“the property developer”) is entitled to a single-dwelling interest that has been acquired in the course of that trade (whether or not the acquisition was part of a qualifying exchange for the purposes of section 139), and
(b) a non-qualifying individual is permitted to occupy the dwelling.
(2) No subsequent day is relievable in the case of the single-dwelling interest by virtue of section 138(1) or 139(1) if—
(a) the day falls within that chargeable period, or any of the subsequent 3 chargeable periods, and
(b) there is continuity of ownership on that day.
(3) There is “continuity of ownership” on any day on which—
(a) the property developer is entitled to the single-dwelling interest, or
(b) if the property developer carried on the property development trade in partnership, another member of the partnership is entitled to the interest.
(4) Subsection (5) applies if—
(a) on a day in a chargeable period (“the day of non-qualifying occupation”) a person who is a non-qualifying individual in relation to a single-dwelling interest is occupying the dwelling in question, and
(b) on an earlier day in that, or the preceding, chargeable period (“the earlier day”) the conditions in section 138(1)(a) and (b) are met in relation to the same single-dwelling interest.
(5) The earlier day is not relievable by virtue of section 138(1) in the case of the single-dwelling interest if—
(a) a person who is entitled to the interest on the earlier day is also entitled to it on the day of non-qualifying occupation, or
(b) if the trade mentioned in section 138(1) is carried on in partnership, a person who has at any time carried that business on in partnership is entitled to the interest on the day of non-qualifying occupation.
(6) Subsection (7) applies if—
(a) on a day in a chargeable period (“the day of non-qualifying occupation”) a person who is a non-qualifying individual in relation to a single-dwelling interest is occupying the dwelling in question, and
(b) on an earlier day in that, or the preceding, chargeable period (“the earlier day”) the conditions in section 139(1)(a) and (b) are met in relation to the same single-dwelling interest.
(7) The earlier day is not relievable by virtue of section 139(1) in the case of the single-dwelling interest if—
(a) a person who is entitled to the interest on the earlier day is also entitled to it on the day of non-qualifying occupation, or
(b) where the trade mentioned in section 139(1) is carried on in partnership, a person who has at any time carried that trade on in partnership is entitled to the interest on the day of non-qualifying occupation.
(8) If a day that is relievable by virtue of section 133(1)(a) falls between the earlier day mentioned in subsection (5) or (as the case may be) (7) and the day of non-qualifying occupation, that subsection does not apply in relation to that earlier day.
(9) For the purposes of sections 138 and 139 and this section—
(a) “non-qualifying individual” has the meaning given by section 136(1);
(b) occupation of any part of a dwelling is regarded as occupation of the dwelling.
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