Taxation of Chargeable Gains Act 1992 section 225A

Private residence held by personal representatives

Section 225A extends the private residence relief (normally available to individuals) to personal representatives of a deceased person who dispose of a property that was used as a home, provided certain conditions about occupancy and entitlement to the sale proceeds are met.

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.