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Capital Gains Tax Act 1979 (repealed 6.3.1992)

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Change 1

What to do with it
As published

105 Private residence occupied by dependent relative.

(1) This section applies to a gain accruing to an individual so far as attributable to the disposal of, or of an interest in, a dwelling-house or part of a dwelling-house which is, or has at any time in his period of ownership been, the sole residence of a dependent relative of the individual, provided rent-free and without any other consideration. (2) If the individual so claims, such relief shall be given in respect of it and its garden or grounds as would be given under sections 101 to 103 above if the dwelling-house (or part of the dwelling-house) had been the individual’s only or main residence in the period of residence by the dependent relative, and shall be so given in addition to any relief available under those sections apart from this section. (3) Not more than one dwelling-house (or part of a dwelling-house) may qualify for relief as being the residence of a dependent relative of the claimant at any one time nor, in the case of a man and his wife living with him, as being the residence of a dependent relative of the claimant or of the claimant’s husband or wife at any one time. (4) The Inspector, before allowing a claim, may require the claimant to show that the giving of the relief claimed will not under section (3) above preclude the giving of relief to the claimant’s wife or husband or that a claim to any such relief has been relinquished. (5) In this section “dependent relative” means, in relation to an individual— (a) any relative of his or of his wife who is incapacitated by old age or infirmity from maintaining himself, or (b) his or his wife’s mother who, whether or not incapacitated, is either widowed, or living apart from her husband, or a single woman in consequence of dissolution or annulment of marriage. (6) If the individual mentioned in subsection (5) above is a woman the references in that subsection to the individual’s wife shall be construed as references to the individual’s husband.

Your change, as a redline

105 Private residence occupied by dependent relative.

(1) This section applies to a gain accruing to an individual so far as attributable to the disposal of, or of an interest in, a dwelling-house or part of a dwelling-house which is, or has at any time in his period of ownership been, the sole residence of a dependent relative of the individual, provided rent-free and without any other consideration. (2) If the individual so claims, such relief shall be given in respect of it and its garden or grounds as would be given under sections 101 to 103 above if the dwelling-house (or part of the dwelling-house) had been the individual’s only or main residence in the period of residence by the dependent relative, and shall be so given in addition to any relief available under those sections apart from this section. (3) Not more than one dwelling-house (or part of a dwelling-house) may qualify for relief as being the residence of a dependent relative of the claimant at any one time nor, in the case of a man and his wife living with him, as being the residence of a dependent relative of the claimant or of the claimant’s husband or wife at any one time. (4) The Inspector, before allowing a claim, may require the claimant to show that the giving of the relief claimed will not under section (3) above preclude the giving of relief to the claimant’s wife or husband or that a claim to any such relief has been relinquished. (5) In this section “dependent relative” means, in relation to an individual— (a) any relative of his or of his wife who is incapacitated by old age or infirmity from maintaining himself, or (b) his or his wife’s mother who, whether or not incapacitated, is either widowed, or living apart from her husband, or a single woman in consequence of dissolution or annulment of marriage. (6) If the individual mentioned in subsection (5) above is a woman the references in that subsection to the individual’s wife shall be construed as references to the individual’s husband.

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