Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxation of Chargeable Gains Act 1992 section 223B
Additional relief: part of private residence let out
Section 223B provides additional capital gains tax relief (known as lettings relief) where an individual lets out part of their main residence as residential accommodation while continuing to live in the property themselves.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.