No part of a gain attributable to the disposal of eligible property1 is a chargeable gain if the dwelling house has been the individual's only or main residence either:
(1) throughout the period of ownership2; or
(2) throughout the period of ownership except for all or any part of the last 18 months, reduced to 9 months for disposals after 6 April 20203, of that period4.
If neither of those two conditions is satisfied, a fraction of the gain is not a chargeable gain5, that fraction being:
(a) the length of the part or parts of the period of ownership
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