SolvedCrossheading Private residences
From legislation.gov.uk
Contents
- Section 222 Relief on disposal of private residence.
- Section 222A Determination of main residence: non-resident CGT disposals
- Section 222B Non-qualifying tax years
- Section 222C Day count test
- Section 223 Amount of relief.
- Section 223ZA Amount of relief: individual’s residency delayed by certain events
- Section 223A Amount of relief: non-resident CGT disposals
- Section 223B Additional relief: part of private residence let out
- Section 224 Relief under sections 223 and 223B: further provisions.
- Section 225 Private residence occupied under terms of settlement.
- Section 225A Private residence held by personal representatives
- Section 225B Disposals in connection with divorce, etc
- Section 225BA Deferred payments on disposals in connection with divorce etc
- Section 225C Sale of private residence under certain agreements with employer, etc
- Section 225D Private residence of adult placement carer
- Section 225E Disposals by disabled persons or persons in care homes etc
- Section 226 Private residence occupied by dependent relative before 6th April 1988.
- Section 226A Private residence relief: cases where relief obtained under section 260
- Section 226B Exception to section 226A