Finance Act 2004 (c. 12)

SCHEDULES

SCHEDULE 22 U.K. Chargeable gains: private residence relief

Relief on disposal of private residence U.K.

1 (1) Section 222 of the Taxation of Chargeable Gains Act 1992 (c. 12) is amended as follows. U.K.

(2) In subsection (5)(a) (notice to inspector to determine which of two or more residences is individual’s main residence) for “the inspector” (on both occasions) substitute “ an officer of the Board ”.