Income Tax (Earnings and Pensions) Act 2003

Taxation of Chargeable Gains Act 1992 (c. 12)

213 In section 222(8D)(b) (relief on disposal of private residence), for “the same meanings as they have for the purposes of Chapter II of Part V of the Taxes Act” substitute “the meanings given by Chapter 2 of Part 3 of ITEPA 2003”.