Version Superseded: 12/02/2019
Point in time view as at 15/09/2016.
Taxation of Chargeable Gains Act 1992, Cross Heading: Power to modify meaning of “use as a dwelling” is up to date with all changes known to be in force on or before 07 March 2025. 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.
Textual Amendments
F1Sch. B1 inserted (with effect in accordance with Sch. 7 para. 60 of the amending Act) by Finance Act 2015 (c. 11), Sch. 7 para. 36
5(1)The Treasury may by regulations amend paragraph 4 for the purpose of clarifying or changing the cases where a building is or is not to be regarded as being used as a dwelling (or suitable for use as a dwelling).U.K.
(2)The provision that may be made under sub-paragraph (1) includes, in particular, provision omitting or adding cases where a building is or is not to be regarded as being used (or as suitable for use) as a dwelling.
(3)Regulations under this paragraph may make incidental, consequential, supplementary or transitional provision or savings.
(4)In this paragraph “building” includes a part of a building.]
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