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Taxation of Chargeable Gains Act 1992
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Changes over time for: Section 225
Version Superseded: 26/03/2015
Alternative versions:
- 06/04/1992- Amendment
- 22/07/2004- Amendment
- 01/01/2007
Point in time - 26/03/2015- Amendment
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Point in time view as at 01/01/2007. This version of this provision has been superseded.
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Taxation of Chargeable Gains Act 1992, Section 225 is up to date with all changes known to be in force on or before 05 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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225 Private residence occupied under terms of settlement.U.K.
Sections 222 to 224 shall also apply in relation to a gain accruing to [F1the trustees of a settlement] on a disposal of settled property being an asset within section 222(1) where, during the period of ownership of [F2the trustees], the dwelling-house or part of the dwelling-house mentioned in that subsection has been the only or main residence of a person entitled to occupy it under the terms of the settlement, and in those sections as so applied—
(a)references to the individual shall be taken as references to [F3the trustees] except in relation to the occupation of the dwelling-house or part of the dwelling-house, and
(b)the notice which may be given to [F4an officer of the Board] under section 222(5)(a) shall be a joint notice by [F5the trustees] and the person entitled to occupy the dwelling-house or part of the dwelling-house[F6; but section 223 (as so applied) shall apply only on the making of a claim by the trustees.]
Textual Amendments
F1Words in s. 225 substituted (with effect in accordance with Sch. 22 para. 7(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 22 para. 4(2)(a)
F2Words in s. 225 substituted (with effect in accordance with Sch. 22 para. 7(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 22 para. 4(2)(b)
F3Words in s. 225(a) substituted (with effect in accordance with Sch. 22 para. 7(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 22 para. 4(3)
F4Words in s. 225(b) substituted (with effect in accordance with Sch. 22 para. 7(1)(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 22 para. 4(4)(a)
F5Words in s. 225(b) substituted (with effect in accordance with Sch. 22 para. 7(1)(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 22 para. 4(4)(b)
F6Words in s. 225 inserted (with effect in accordance with Sch. 22 para. 7(2) of the amending Act) by Finance Act 2004 (c. 12), Sch. 22 para. 4(5)
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