226 Private residence occupied by dependent relative before 6th April 1988
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

226  Private residence occupied by dependent relative before 6th April 1988

(1)     Subject to subsection (3) below, this section applies to a gain accruing to an individual so far as attributable to the disposal of, or of an interest in, a dwelling-house or part of a dwelling-house which, on 5th April 1988 or at any earlier time in his period of ownership, was the sole residence of a dependent relative of the individual, provided rent-free and without any other consideration.

(2)     If the individual so claims, such relief shall be given in respect

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