# Finance Act 2025, Paragraph 3: Amendments of TCGA 1992

Extent: E+W+S+N.I.

In section 222A (determination of main residence: non-resident CGT disposals), in subsection (1)(b)(i), for “a residential property gain (as defined by Schedule 1B)” substitute “a gain”.

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Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/1/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-1/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.