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Contents

Legislation

Finance Act 2015

Crossheading Capital gains tax

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Section 37 Disposals of UK residential property interests by non-residents etc
Section 38 Relevant high value disposals: gains and losses
Section 39 Private residence relief
Section 40 Wasting assets
Section 41 Entrepreneurs' relief: associated disposals
Section 42 Entrepreneurs' relief: exclusion of goodwill in certain circumstances
Section 43 Entrepreneurs' relief: trading company etc
Section 44 Deferred entrepreneurs' relief on invested gains

Capital gains tax
Private residence relief

Section 39 | Private residence relief

From legislation.gov.uk

Schedule 9 contains amendments of TCGA 1992 in connection with private residence relief.