»Ê¹ÚÌåÓýapp

S223(7B) TCGA92 defines a period of absence as a period during which the dwelling-house was not occupied by the individual as a residence.

»Ê¹ÚÌåÓýappre are two further conditions both of which must be fulfilled before a period of absence, defined at CG65030, can qualify for relief by virtue of s223(3) TCGA92. »Ê¹ÚÌåÓýappse are set out at s223(3A) & (3B).

Condition A

Before the period of absence there must be a time during which the dwelling-house was the individual’s only or main residence.

Condition B

1. After the period of absence there must be a time during which the dwelling-house is the individual’s only or main residence (if within s223 (3)(a), (b), (c) or (d) TCGA92), or
2. »Ê¹ÚÌåÓýapp individual was prevented from returning to the dwelling-house as a consequence of the individual’s place of work requiring them to reside elsewhere, or an employment condition reasonably imposed to secure the effective performance of the employee (if within s223(3)(b), (c) or (d) TCGA92), or
3. »Ê¹ÚÌåÓýapp individual lived with a spouse or civil partner to whom (b) above applied (if within s223(3)(b), (c) or (d) TCGA92).

Condition A and Condition B(a) require that both before and after the period of absence there must be a time during which the dwelling-house is the individual’s only or main residence. For an explanation of this condition see CG65050.

ESC D4

Conditions B (b) & (c) above which allow relief for a period of absence where the individual was prevented from returning to the dwelling-house are set out in s223(3B)(b) & (c). »Ê¹ÚÌåÓýappse provisions apply to disposals made on or after 6 April 2009.

For disposals prior to 6 April 2009 ESC D4 applied to give the same effect, see CG65050.