Related Commentary  Related HMRC Manuals

225A(1)  Sections 222 to 224 shall also apply in relation to a gain accruing to the personal representatives of a deceased person on a disposal of an asset within section 222(1) if the following conditions are satisfied.

225A(2)  The first condition is that, immediately before and immediately after the death of the deceased person, the dwelling-house or part of the dwelling-house mentioned in section 222(1) was the only or main residence of one or more individuals.

225A(3)  The second condition is that–

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