[222C Day count test]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[222C  Day count test]

[(1)     This section explains how P meets the day count test (see section 222B) with respect to the dwelling-house or part of a dwelling-house mentioned in section 222(1) for a full or partial tax year.

In the remainder of this section the dwelling-house or part of a dwelling-house is referred to as “the dwelling-house”.

(2)     P meets that test for a tax year with respect to the dwelling-house if, during that year, P spends at least 90 days in one or more qualifying houses.

(3)     P meets that test for a partial tax year with respect to

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