CH/2201/2002 is still correct - there has been no change in law nor has there been any new CD / case law that takes a different view (at least not to my knowledge).
Further CDs in which this issue was addressed include:
CH/2048/2003 CH/3296/2003 CH/3458/2004 CH/3857/2004
In summary, where a clmt has delayed occupancy of the "new" property, HB on 2-homes is only payable under HBR 5(5)(e) for that delay period.
Regards
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