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HMRC internal manual

Capital Gains Manual

Assets held on 6/4/65: only or main residence

TCGA92/SCH2/PARA16 (10)In the case of a private residence acquired before 6 April 1965 where only part of the gain is exempted under TCGA92/S223 (2), see CG64200+, the fraction which qualifies for exemption under Section 223(2) should be applied to the chargeable gain as computed under CG15570+, that is to that part of the gain which relates to the period after 6 April 1965.