CG65046 - Private residence relief: periods of absence: conditions

There are two conditions which must be fulfilled before a period of absence, defined at CG65030, can qualify for relief by virtue of TCGA92/S223 (3).

• Section 223(7) defines a period of absence as a period during which the individual has no other residence eligible for relief, for the meaning of this phrase see CG65047-CG65049.
• Section 223(3) requires that both before and after the period of absence there must be a time during which the dwelling house is the individual's only or main residence. For an explanation of this condition see CG65050-CG65052.