This is the original version (as it was originally enacted).
3(1)Section 224 of the Taxation of Chargeable Gains Act 1992 (c. 12) is amended as follows.
(2)In subsection (1) (gain accruing from disposal of dwelling-house part of which is used exclusively for purposes of trade etc: relief to apply only to portion of gain) for “accrues from” substitute “accrues on”.
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