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Changes to ancillary reliefs in Capital Gains Tax Private Residence Relief

This measure makes changes to a number reliefs that are ancillary to the main Capital Gains Tax private residence relief.

Last fetched 04 May 2026 · gov.uk

Documents

Changes to ancillary reliefs in Capital Gains Tax Private Residence Relief Draft legislationapplication/pdf Explanatory noteapplication/pdf

At a glance

TypePolicy paper

First published11 Jul 2019

Last updated11 Jul 2019

Organisations

HM Revenue & Customs

Topics

Capital Gains Tax

Source

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