CG65560 - Private residence relief: dependent relative: amount of relief
If a dwelling-house is occupied by a dependent relative and the other conditions for relief are fulfilled relief is given in the same way and for the same periods as private residence relief on an individual바카라 사이트™s own residence. So, in addition to periods of actual residence by the dependent relative the final period exemption allowed by s223(2) TCGA92 (see CG64985+) will apply. An example illustrating how the relief is computed is at CG65680.