Related Commentary  Related CasesRelated HMRC Manuals

223(1)  No part of a gain to which section 222 applies shall be a chargeable gain if the dwelling-house or part of a dwelling-house has been the individual’s only or main residence throughout the period of ownership, or throughout the period of ownership except for all or any part of the last 18 months of that period.

223(2)  Where subsection (1) above does not apply, a fraction of the gain shall not be a chargeable gain, and that fraction shall be–

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