The Taxation of Chargeable Gains Act 1992
Period of absence due to work of spouse or civil partner7
1
Section 223(3) of the Taxation of Chargeable Gains Act 1992 (private residences: amount of relief) is amended as follows.
2
In paragraph (b), after “United Kingdom” insert “or lived with a spouse or civil partner who worked in such an employment or office”.
3
In paragraph (c), at the end insert “and in addition,”.
4
After paragraph (c) insert—
d
any period of absence not exceeding 4 years (or periods of absence which together did not exceed 4 years) throughout which the individual lived with a spouse or civil partner in respect of whom paragraph (c) applied in respect of that period (or periods),
5
The amendments made by this article have effect in relation to disposals on or after 6th April 2009.