[CG64536] Private residence relief: two or more residences: residences occupied under licence: invalid notices
CG64470 explains that an individual must have a legal or equitable interest in the residence for it to be a residence within the meaning of Section 222.
However prior to October 1994 we took a different view; that any property in which an individual lived was a residence. This had the result that where an individual occupied a residence under licence and also owned another residence, they could nominate which was to be treated as their main residence under TCGA92/S222 (5). This also meant that where an individual began or ceased to occupy a residence under licence, there was a change in the combination of residences which began a new period for making a nomination.