– see also Period of absence enjoyment test

Generally

Commentary – CGT and the Private Residence ¶40-020

Reasonable enjoyment

Moderation, concept of

Commentary – CGT and the Private Residence ¶40-205

Objectivity, concept of

Commentary – CGT and the Private Residence ¶40-205

Subsidiary dwelling-houses

Commentary – CGT and the Private Residence ¶30-325