Amount availability

Commentary – Tax Reporter ¶629-570

Brought forward allowance

Commentary – Tax Reporter ¶629-590

Carry forward allowance

Commentary – Tax Reporter ¶629-580

Closely inherited

Commentary – Tax Reporter ¶629-560

Downsizing moves

Commentary – Tax Reporter ¶629-585

Legislation

Commentary – Tax Reporter ¶629-540

Qualifying residential interest

Commentary – Tax Reporter ¶629-550