[225C Sale of private residence under certain agreements with employer, etc]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[225C  Sale of private residence under certain agreements with employer, etc]

[(1)     This section applies where—

(a)     an individual disposes of, or of an interest in, a dwelling-house or a part of a dwelling-house which is the individual's only or main residence (“the initial disposal”),

(b)     the individual does so as a consequence of a change to the situation of the individual's place of work or that of a

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