Part 19-7-3 Disposals of Principal private residence (S-604) 3.1 Relief is given in respect of the gain accruing on the disposal of a dwellinghouse (or part of a dwelling-house) which is a person’s only or main private residence. Where only part of the dwelling-house qualifies, the gain is apportioned. There is also apportionment to ensure that the relief is […]

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