Direct Tax Acts, Finance Act 2010
604 Disposals of principal private residenceCGTA75 s25; FA79 s35; FA80 s61(c); FA84 s67; FA97 s146(1) and Sch9 PtI par9(2); FA01 s77 and Sch2
(1) In this section, “the period of ownership” –
(a) ...
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