- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/04/2021)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 06/04/2022
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Taxation of Chargeable Gains Act 1992, Section 225B is up to date with all changes known to be in force on or before 17 August 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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(1)Where an individual—
(a)ceases to live with his spouse or civil partner in a dwelling-house or part of a dwelling-house which is their only or main residence, and
(b)subsequently disposes of, or of an interest in, the dwelling-house or part to the spouse or civil partner,
then, if conditions A to C are met, sections 222 to 224 shall apply as if the dwelling-house or part continued to be the individual’s only or main residence until the disposal.
(2)Condition A is that the disposal mentioned in subsection (1)(b) is pursuant to—
(a)an agreement between the individual and his spouse or civil partner made in contemplation of or otherwise in connection with the dissolution or annulment of the marriage or civil partnership, their judicial separation or the making of a separation order in respect of them, or their separation in other circumstances such that the separation is likely to be permanent, or
(b)an order of a court—
(i)made on granting an order or a decree of divorce or nullity of marriage, for the dissolution or annulment of the civil partnership, or for judicial separation,
(ii)made in connection with the dissolution or annulment of the marriage or civil partnership or the parties’ judicial separation and which is made at any time after the granting of such an order or decree,
(iii)made at any time under section 22A, 23, 23A, 24 or 24A of the Matrimonial Causes Act 1973,
(iv)made at any time under article 25 or 26 of the Matrimonial Causes (Northern Ireland) Order 1978,
(v)made under section 8 of the Family Law (Scotland) Act 1985, including incidental orders made by virtue of section 14 of that Act, or
(vi)made at any time under any provision of Schedule 5 to the Civil Partnership Act 2004 that corresponds to any of the provisions mentioned in paragraphs (iii) and (iv).
(3)Condition B is that in the period between the individual ceasing to reside in the dwelling-house or part of the dwelling-house and the disposal to the spouse or civil partner, the dwelling-house or part continues to be the only or main residence of the spouse or civil partner.
(4)Condition C is that the individual has not given notice under section 222(5) [F2or 222A] that another dwelling-house or part of a dwelling-house is to be treated as the individual’s main residence for any part of that period.
(5)Section 223 (as applied by this section) shall apply only on the making of a claim by the individual.]
Textual Amendments
F1S. 225B inserted (with effect in accordance with art. 9(2) of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2009 (S.I. 2009/730), arts. 1(1), 9(1)
F2Words in s. 225B(4) inserted (with effect in accordance with Sch. 9 para. 10 of the amending Act) by Finance Act 2015 (c. 11), Sch. 9 para. 8
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