[225D Private residence of adult placement carer]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[225D  Private residence of adult placement carer]

[(1)     This section applies where a gain to which section 222 applies accrues to an individual (“A”) and, at any time during A's period of ownership, part of the dwelling-house was occupied by another person (“B”)—

(a)     in England and Wales, pursuant to an adult placement scheme,

[(aa)     in Wales, pursuant to arrangements which constitute or form part of an adult placement service,]

(b)     in Scotland, pursuant to arrangements which constitute or form part of an adult placement service involving the provision of accommodation for

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