Self-occupied house allowance expanded to permit additional dwellings and extended holding period for tax deduction under property rules.

Amendment increases the number of dwellings treated as self-occupied by substituting references to two houses for prior single-house references, allowing additional self-occupied dwellings for the specified tax treatment; it also lengthens the holding or occupation time requirement by substituting a longer period in place of the earlier shorter period, thereby affecting timing eligibility for the property tax treatment.

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