Income Tax Act 2007 s 517M

s 517M Private residences

No liability to income tax arises under this Part in respect of a gain accruing to an individual if— (a) the gain is exempt from capital gains tax as a result of sections 222 to 226 of TCGA 1992 (private residences), or (b) it would be so exempt but for section 224(3) of that Act (residences acquired partly with a view to making a gain).

Read this section in the full act → · Open PART 9A →

Read the official text ↗

Contains public sector information licensed under the Open Government Licence v3.0.

What to look at next

Income Tax Act 2007, full textChapter navigation and full text, so you can read this section in contextUK legislation UK Legislation by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and year PART 9A — Transactions in UK land — read this in contextThe surrounding text of the act in order, so you can see what comes before and afterChapters and sections