Statute
Section 517M — Income Tax Act 2007: Private residences
Text of the provision Official document
Private residences 517M No liability to income tax arises under this Part in respect of a gain accruing to an individual if—
a the gain is exempt from capital gains tax as a result of sections 222 to 226 of TCGA 1992 (private residences), or b it would be so exempt but for section 224(3) of that Act (residences acquired partly with a view to making a gain).
Official source: legislation.gov.uk
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