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Legislation
Taxation of Chargeable Gains Act 1992

Crossheading Private residences

  • 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
  1. Private residences
  2. Disposals in connection with divorce, etc

Section 225B | Disposals in connection with divorce, etc F1

From legislation.gov.uk

(1)Where an individual—F1

(a)ceases to live with his spouse or civil partner in a dwelling-house or part of a dwelling-house which is their only or main residence, andF1

(b)subsequently disposes of, or of an interest in, the dwelling-house or part to someone other than the spouse or civil partner,F1F2

then, if conditions A to C are met, sections 222 to 224 shall apply as if the dwelling-house or part continued to be the individual’s only or main residence until the disposal.

(2)Condition A is that the disposal mentioned in subsection (1)(b) is pursuant to—F1

(a)an agreement between the individual and his spouse or civil partner made in contemplation of or otherwise in connection with the dissolution or annulment of the marriage or civil partnership, their judicial separation or the making of a separation order in respect of them, or their separation in other circumstances such that the separation is likely to be permanent, orF1

(b)an order of a court—F1

(i)made on granting a divorce or nullity of marriage order, a decree of divorce or nullity of marriage, an order or decree for the dissolution or annulment of the civil partnership, or an order or decree for judicial separation,F1F3F4F5

(ii)made in connection with the dissolution or annulment of the marriage or civil partnership or the parties’ judicial separation and which is made at any time after the granting of such an order or decree,F1

(iii)made at any time under section 22A, 23, 23A, 24 or 24A of the Matrimonial Causes Act 1973,F1

(iv)made at any time under article 25 or 26 of the Matrimonial Causes (Northern Ireland) Order 1978,F1

(v)made under section 8 of the Family Law (Scotland) Act 1985, including incidental orders made by virtue of section 14 of that Act, orF1

(vi)made at any time under any provision of Schedule 5 to the Civil Partnership Act 2004 that corresponds to any of the provisions mentioned in paragraphs (iii) and (iv).F1

(3)Condition B is that in the period between the individual ceasing to reside in the dwelling-house or part of the dwelling-house and the disposal to someone other than the spouse or civil partner, the dwelling-house or part continues to be the only or main residence of the spouse or civil partner.F1F6

(4)Condition C is that the individual has not given notice under section 222(5) or 222A that another dwelling-house or part of a dwelling-house is to be treated as the individual’s main residence for any part of that period.F1F7

(5)Section 223 (as applied by this section) shall apply only on the making of a claim by the individual.F1

Notes

  1. F1

    S. 225B inserted (with effect in accordance with art. 9(2) of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730), arts. 1(1), 9(1)

  2. F2

    Words in s. 225B(1)(b) inserted (6.4.2023 in relation to disposals made on or after that date) by Finance (No. 2) Act 2023 (c. 30), s. 41(3)(a)(6)

  3. F3

    Words in s. 225B(2)(b)(i) substituted (6.4.2022) by Divorce, Dissolution and Separation Act 2020 (c. 11), s. 8(1)(8), Sch. para. 53(a); S.I. 2022/283, reg. 2

  4. F4

    Words in s. 225B(2)(b)(i) inserted (6.4.2022) by Divorce, Dissolution and Separation Act 2020 (c. 11), s. 8(1)(8), Sch. para. 53(b); S.I. 2022/283, reg. 2

  5. F5

    Words in s. 225B(2)(b)(i) inserted (6.4.2022) by Divorce, Dissolution and Separation Act 2020 (c. 11), s. 8(1)(8), Sch. para. 53(c); S.I. 2022/283, reg. 2

  6. F6

    Words in s. 225B(3) inserted (6.4.2023 in relation to disposals made on or after that date) by Finance (No. 2) Act 2023 (c. 30), s. 41(3)(b)(6)

  7. F7

    Words in s. 225B(4) inserted (with effect in accordance with Sch. 9 para. 10 of the amending Act) by Finance Act 2015 (c. 11), Sch. 9 para. 8

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