224 [Relief under sections 223 and 223B]: further provisions
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

224  [Relief under sections 223 and 223B]: further provisions

(1)     If [a gain to which section 222 applies] [accrues on] the disposal of a dwelling-house or part of a dwelling-house part of which is used exclusively for the purpose of a trade or business, or of a profession or vocation, the gain shall be apportioned and [sections 223 and 223B] shall apply in relation to the part of the

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