[248C Excluded land]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[248C  Excluded land]

[(1)     Land is excluded land to the extent that—

(a)     it is a dwelling-house or part of a dwelling-house (or an interest in or right over a dwelling-house), and

(b)     by virtue of, or of any claim under, any provision of sections 222 to 226 (private residences) the whole or any part of a

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