Availabilty of relief, restrictions on

Legislation/Regulatory – FA2003 Sch. 7A, para. 4 ; FA2016 s. 133, Sch. 16, para. 4

Generally

Legislation/Regulatory – FA2003 sch. 7A, para. 1 ; FA2016 s. 133, Sch. 16, para. 4

Withdrawal of relief

Ceasing to be property AIF

Legislation/Regulatory – FA2003 Sch.7A, para. 5 ; FA2016 s. 133, Sch. 16, para. 4

Dwelling occupied by non-qualifying individual

Legislation/Regulatory – FA2003 Sch. 7A, para. 8 ; FA2016 s. 133, Sch. 16, para. 4

Portfolio test not met

Legislation/Regulatory – FA2003 Sch. 7A, para. 6 ; FA2016 s. 133, Sch. 16, para. 4

Units disposed of

Legislation/Regulatory – FA2003 Sch. 7A, para. 7 ; FA2016 s. 133, Sch. 16, para. 4