# The Finance Act 2010, Schedule 6, Part 2 (Commencement) Order 2012, Article 8: Paragraph 13 of Schedule 6 (amendment of TCGA 1992)


(1) The amendment of section 222(8B)(b)(iii) of TCGA 1992 (relief on disposal of private residence) made by paragraph 13(1) and (2) of Schedule 6 comes into force in relation to living accommodation provided for a director on or after 6th April 2012 if that accommodation was not already provided for the director immediately before that date.
(2) In this article “director” has the meaning given by section 222(8D) of TCGA 1992.

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Source: https://www.legislation.gov.uk/uksi/2012/736/article/8 (the official version)
Page: https://openlegislation.uk/finance-act-2010-schedule-6-part-2-commencement-order-2012/article-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.