Taxation of Chargeable Gains Act 1992 (c. 12)
This section has no associated Explanatory Notes
323In section 226B(1) (private residence relief: special cases) for “691(2) of the Taxes Act (certain income of maintenance funds for historic buildings not to be income of settlor etc)” substitute “508 of ITA 2007 (trustees' election in respect of income arising from heritage maintenance property)”.