# Finance Act 2004, Paragraph 3


(1) Section 224 of the Taxation of Chargeable Gains Act 1992 (c. 12) is amended as follows.
(2) In subsection (1) (gain accruing from disposal of dwelling-house part of which is used exclusively for purposes of trade etc: relief to apply only to portion of gain) for “accrues from” substitute “ accrues on ”.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/schedule/22/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2004/schedule-22/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.