91 Repayment to certain housing co-operatives: 2020–21 chargeable period
Finance Act 2021 (2021 c 26) | Legislation

91  Repayment to certain housing co-operatives: 2020–21 chargeable period

(1)     A claim for repayment of annual tax on enveloped dwellings paid, before 3 March 2021, by or on behalf of a chargeable person with respect to a single-dwelling interest may be made by the person for each day (if any) in the chargeable period beginning with 1 April 2020 on which—

(a)     the person was within the charge with respect to the interest and not treated as being outside the charge by virtue

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