TCGA 1992
74(1)Section 223 (amount of relief) is amended as follows.
(2)In subsection (7), in paragraph (b), for “an NRCGT gain chargeable to capital gains tax by virtue of section 14D” substitute “a residential property gain (as defined by Schedule 1B) which is chargeable to capital gains tax because of section 1A(3)(b)”.
(3)In subsection (7A), for “paragraph 9 of Schedule 4ZZB applies by virtue of sub-paragraph (1)(b) of that paragraph” substitute “paragraph 8 or 14 of Schedule 4AA applies”.