[223B Additional relief: part of private residence let out]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[223B  Additional relief: part of private residence let out]

[(1)     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, and

(b)     at any time in the individual's period of ownership the condition in subsection (2) is met in respect of the dwelling-house,

the part of the gain that

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