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222(1)  This section applies to a gain accruing to an individual so far as attributable to the disposal of, or of an interest in–

(a)a dwelling-house or part of a dwelling-house which is, or has at any time in his period of ownership been, his only or main residence, or

(b)land which he has for his own occupation and enjoyment with that residence as its garden or grounds up to the permitted area.

222(2)  In this section “the permitted area”  means, subject to subsections (3) and (4) below, an area (inclusive of the site of the dwelling-house) of 0.5 of a hectare.

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