[222B Non-qualifying tax years]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[222B  Non-qualifying tax years]

[(1)     For the purposes of sections 222 to 226 the dwelling-house or part of a dwelling-house mentioned in section 222(1) is treated as not being occupied as a residence by the individual so mentioned (“P”) at any time in P's period of ownership which falls within—

(a)     a non-qualifying tax year, or

(b)     a non-qualifying partial tax year.

In the remainder of this section the dwelling-house or part of a dwelling-house is referred to as “the dwelling-house”.

(2)     Except where the disposal mentioned in section 222(1) is [a disposal falling within section 222A(1)(b) (non-resident disposals)], subsection (1) does not have effect in respect of any tax year or partial tax year before the tax year 2015–16.

(3)     A tax year the whole of which

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