[225BA Deferred payments on disposals in connection with divorce etc]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[225BA  Deferred payments on disposals in connection with divorce etc]

[(1)     This section applies where—

(a)     an individual (“A”) ceases to live with A's spouse or civil partner (“B”) in a dwelling-house or part of a dwelling-house,

(b)     immediately before A ceases to live with B, the dwelling-house or part is A's only or main residence,

(c)     A disposes of, or

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