Self-occupied property entitlement: only one residence treated as self occupied; additional homes deemed let out; recent change allows two.

The SOP benefit allowing GAV nil is available for only one owner-occupied property; other residences occupied by the owner are treated as deemed to be let-out and their income is computed like let-out properties. A later change permits a taxpayer to designate two properties as self-occupied, reducing properties classified as deemed let-out.

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