# Finance Act 1996, Paragraph 61


In section 226 of the Gains Act (relief in respect of private residence occupied by dependent relative before 6th April 1988) subsection (5) (power of inspector, before granting a claim for relief under that section, to require claimant to show that granting the claim will not preclude relief to claimant’s wife or husband) shall cease to have effect.

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Source: https://www.legislation.gov.uk/ukpga/1996/8/schedule/20/paragraph/61 (the official version)
Page: https://openlegislation.uk/finance-act-1996/schedule-20/paragraph-61
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.