Capital gains tax | Commentary

C2.1301A ...

Capital gains tax | Commentary

[Division C2.13]     [Rewritten—Private residence exemption]

Destinations for rewritten material

C2.1301A ...

The list below details the destinations of rewritten content:

C2.1301 [Rewritten—Exemption: general principles]

Rewritten to C3.1701

C2.1302 [Rewritten—Meaning of dwelling house]

Rewritten to C3.1702

C2.1302A [Rewritten—Relief for garden or grounds]

Rewritten to C3.1703

C2.1303 [Rewritten—Only or main residence]

Rewritten to C3.1704

C2.1303A [Rewritten—Non-qualifying tax years]

Rewritten to C3.1705

C2.1304 [Rewritten—Job-related accommodation]

Rewritten to C3.1706

C2.1305 [Rewritten—Married couples and civil partners]

Rewritten to C3.1707

C2.1306 [Rewritten—Settled property and personal representatives]

Rewritten to C3.1708

C2.1307 [Rewritten—Periods of non-occupation]

Rewritten to C3.1709

C2.1308 [Rewritten—Let or partially let property]

Rewritten to C3.1710

C2.1309 [Rewritten—Partial business use]

Rewritten to C3.1711

C2.1310 [Rewritten—Alterations to property and changes in use]

Rewritten

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