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From 6 April 2020, these extra-statutory concessions will be incorporated into the capital gains tax legislation. Although there has been no suggestion from the government that this is intended to change the operation of the existing concessions, it is arguable that the draft legislation is more generous than the existing wording of ESC D49 since it confirms that the period of permitted non-occupation (due to completing the disposal of the individual's old home or the construction/renovation of their new home) is 24 months from the date of acquisition in all cases, ESC D49 currently allows only 12 months with an extension to 24 months in certain circumstances. However, since individuals are treated as owning a property for capital gains tax purposes from the date of exchange of contracts, some of this 24 month period may well be used up before the individual completes on the purchase. It should also be noted that there are certain conditions which must be complied with before either concession can apply so should those that wish to take advantage of either concession, should take care to check whether they fall within the scope of the legislation.