Paragraph 72

In section 222A (determination of main residence: non-resident CGT disposals), in subsection (1), for paragraph (b) substitute—

“(b)

the disposal is—

(i)

a disposal on which a residential property gain (as defined by Schedule 1B) accrues which is chargeable to capital gains tax because of section 1A(3)(b), or

(ii)

a disposal on which a loss accrues but is one which, had a gain accrued, would be within sub-paragraph (i).”