SCHEDULES
SCHEDULE 22Chargeable gains: private residence relief
Relief on disposal of private residence
1
1
Section 222 of the Taxation of Chargeable Gains Act 1992 (c. 12) is amended as follows.
2
In subsection (5)(a)
(notice to inspector to determine which of two or more residences is individual’s main residence) for “the inspector”
(on both occasions) substitute “
an officer of the Board
”
.