The choice of house for principal private residence relief is to be made and notified within two years, but is variable at any time.
Citations:
Ind Summary 03-Jan-1994, Gazette 26-Jan-1994, Times 29-Nov-1993
Statutes:
Capital Gains Tax Act 1979 101(5)
Jurisdiction:
England and Wales
Capital Gains Tax
Updated: 06 August 2022; Ref: scu.81033