Related Commentary  Related HMRC Manuals


In heading to s. 8H, the words “, “qualifying former residential interest” and “residential property interest”” inserted by FA 2016, s. 93 and Sch. 15, para. 7(2), with effect from 15 September 2016 (Royal Assent).

8H(1)  This section applies for the purposes of sections 8E to 8FE and section 8M.

8H(2)  A “residential property interest”, in relation to a person, means an interest in a dwelling-house which has been the personʼs residence at a time when the personʼs estate included that, or any other, interest in the dwelling-house.

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