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Finance Act 2004
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- UK Public General Acts
- 2004 c. 12
- SCHEDULE 22
- Amount of relief
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Amount of reliefU.K.
2(1)Section 223 of the Taxation of Chargeable Gains Act 1992 is amended as follows.U.K.
(2)In subsection (4) (dwelling-house let as residential accommodation) in paragraph (a), omit the unnecessary words “or those provisions as applied by section 225”.
(3)After subsection (7) insert—
“(8)This section is subject to—
(a)section 224 (amount of relief: further provisions), and
(b)section 226A (private residence relief: cases where relief obtained under section 260).”.
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