[225B Disposals in connection with divorce, etc]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[225B  Disposals in connection with divorce, etc]

[(1)     Where an individual—

(a)     ceases to live with his spouse or civil partner in a dwelling-house or part of a dwelling-house which is their only or main residence, and

(b)     subsequently disposes of, or of an interest in, the dwelling-house or part to [someone other than] the spouse or civil partner,

then, if conditions A to C are met, sections 222 to 224 shall apply as if the dwelling-house or part continued to be the individual's only or main residence until the disposal.

(2)     Condition A is that the disposal mentioned in subsection (1)(b) is pursuant to—

(a)

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