Related Commentary  Related HMRC Manuals

225B(1)  Where an individual–

(a)ceases to live with his spouse or civil partner in a dwelling-house or part of a dwelling-house which is their only or main residence, and

(b)subsequently disposes of, or of an interest in, the dwelling-house or part to the spouse or civil partner,

then, if conditions A to C are met, sections 222 to 224 shall apply as if the dwelling-house or part continued to be the individual’s only or main residence until the disposal.

225B(2)  Condition A is that the disposal mentioned in subsection (1)(b) is pursuant to–

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