Related Commentary  Related HMRC Manuals

8FE(1)  This section is about how to calculate the personʼs lost relievable amount for the purposes of sections 8FA(8) and 8FB(7).

8FE(2)  For the purposes of this section and section 8FA(5), the value of the personʼs qualifying former residential interest is the value of the interest at the time of completion of the disposal of the interest.

8FE(3)  In this section, the personʼs “former allowance” is the total of–

(a)the residential enhancement at the time of completion of the disposal of the qualifying former residential interest,

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