[223ZA Amount of relief: individual's residency delayed by certain events]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[223ZA  Amount of relief: individual's residency delayed by certain events]

[(1)     Subsection (4) below applies where—

(a)     a gain to which section 222 applies accrues to an individual on the disposal of, or of an interest in, a dwelling-house or part of a dwelling-house,

(b)     the time at which the dwelling-house or the part of the dwelling-house first became the individual's only or main residence (“the moving-in time”)

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