The Taxation of Chargeable Gains Act 1992

8 Resumption of residence after period of absence due to work
1 Section 223 of the Taxation of Chargeable Gains Act 1992 (private residences: amount of relief) is amended as follows.
2 In subsection (3), in the words after paragraph (d) (inserted by article 7 of this Order), for the words from “if both before and after the period” to the end substitute “if conditions A and B are met.”.
3 After subsection (3) insert—

“3A Condition A is that before the period there was a time when the dwelling-house was the individual’s only or main residence.
3B Condition B is that after the period—
(a) in a case falling within paragraph (a), (b), (c) or (d) of subsection (3), there was a time when the dwelling-house was the individual’s only or main residence,
(b) in a case falling within paragraph (b), (c) or (d) of that subsection, the individual was prevented from resuming residence in the dwelling-house in consequence of the situation of the individual’s place of work or a condition imposed by the terms of the individual’s employment requiring the individual to reside elsewhere, being a condition reasonably imposed to secure the effective performance by the employee of his duties, or
(c) in a case falling within paragraph (b), (c) or (d) of that subsection, the individual lived with a spouse or civil partner to whom paragraph (b) of this subsection applied.”

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4 The amendments made by this article have effect in relation to disposals on or after 6th April 2009.