The conditions in TCGA 1992, s. 223(3) are additive, as is clear from the words ‘and in addition’ at the end of both subs. (a) and (b). A maximum period, or aggregated shorter periods, of seven years can be covered under subs. (a) and (c), plus unlimited further periods under subs. (b); and if one of the latter periods is the final period before disposal the need to resume residence at the property may be dispensed with if s. 223(3A)–(3B) (or, before 6 April 2009, ESC D4) applies (see ¶60-115).

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