[225E Disposals by disabled persons or persons in care homes etc]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[225E  Disposals by disabled persons or persons in care homes etc]

[(1)     This section applies where a gain to which section 222 applies accrues to an individual and—

(a)     the conditions in subsection (2) are met, or

(b)     the conditions in subsection (3) are met.

(2)     The conditions mentioned in subsection (1)(a) are that at the time of the disposal—

(a)     the individual is a disabled person or a long-term resident in a care home, and

(b)     the individual does not have any other relevant right in relation to a private residence.

(3)     The conditions mentioned in subsection (1)(b) are that at the time of the disposal—

(a)     the individual's

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