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Legislation

Finance Act 2004

Chapter 8 Chargeable gains

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Section 116 Restriction of gifts relief etc
Section 117 Private residence relief
Section 118 Authorised unit trusts: treatment of umbrella schemes

Chapter 8 · Chargeable gains
Private residence relief

Section 117 | Private residence relief

From legislation.gov.uk

Schedule 22 (which makes provision about private residence relief) has effect.