This section has no associated Explanatory Notes
2U.K.In section 222 (relief on disposal of private residence)—
(a)after subsection (6) insert—
“(6A)Where an individual has determined, by giving notice under subsection (5)(a), that a residence is the individual's main residence, that determination does not cease to be effective at any time by reason only of the fact that, at that time, another of the individual's residences is treated by section 222B(1) as not being occupied as a residence (or, having been so treated, is no longer so treated).”;
(b)in subsection (7), for “223” substitute “ 222A ”.