CG65670 - Private residence relief: dependent relative: at 5/4/88: conditions

For disposals on or after 6 April 1988, relief is available if

• the dwelling house was acquired before 6 April 1988

and

• at some time since its acquisition and before 6 April 1988 it was occupied as the sole residence of a dependent relative

and

• the other conditions for relief are satisfied.