[58B Relief for new zero-carbon homes]
Finance Act 2003 (2003 c 14) | Legislation

[58B  Relief for new zero-carbon homes]

[(1)     The Treasury may make regulations granting relief on the first acquisition of a dwelling which is a “zero-carbon home”.

[(2)     For the purposes of this section—

(a)     a building, or a part of a building, is a dwelling if it is constructed

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