{
  "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-225BA",
  "json_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-225BA.json",
  "legislation": "ukpga/1992/12",
  "legislation_title": "Taxation of Chargeable Gains Act 1992",
  "legislation_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992",
  "path": "section/225BA",
  "kind": "section",
  "number": "225BA",
  "heading": "Deferred payments on disposals in connection with divorce etc",
  "text": "(1) This section applies where—\n(a) an individual (“A”) ceases to live with A’s spouse or civil partner (“B”) in a dwelling-house or part of a dwelling-house,\n(b) immediately before A ceases to live with B, the dwelling-house or part is A’s only or main residence,\n(c) A disposes of, or of an interest in, that dwelling-house or part to B (“the initial disposal”), and\n(d) the initial disposal is in accordance with a deferred sale agreement or order.\n(2) If—\n(a) in accordance with the deferred sale agreement or order A receives a sum in respect of a share of any profit made by B upon B’s disposal of, or of an interest in, the dwelling-house or part, and\n(b) the receipt of that sum would be treated (apart from this section) as a disposal falling with section 22 (disposal where capital sums derived from assets),\nthat receipt is to be treated for the purposes of this Act as a gain attributable to the initial disposal but accruing to A at the time the sum is received.\n(3) In this section, a “deferred sale agreement or order” is an agreement or order of a court which—\n(a) is within paragraph (a) or (b), as the case may be, of section 225B(2) (agreements and orders of the court in relation to divorce etc), and\n(b) includes a term entitling A to receive a share of any profit made by B as mentioned in subsection (2)(a).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 225BA inserted (6.4.2023 in relation to disposals made on or after that date) by Finance (No. 2) Act 2023 (c. 30), s. 41(4)(6)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/12/section/225BA",
    "retrieved_at": "2026-10-29T09:36:15.270072+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}