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Principal private residence relief: residences occupied under licence

Principal private residence relief: residences occupied under licence - 1994 - Tax Bulletin (13) October 1994, 167(1) .

Interprets the Taxation of Chargeable Gains Act 1992 s222(5) in its application to residences occupied under licence.

Subjects--Topical Terms:
CAPITAL GAINS TAX
LICENCES
PRINCIPAL RESIDENCE EXEMPTION
TAXATION OF CHARGEABLE GAINS ACT 1992 S222(5)

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