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    <title>Amendment of section 23</title>
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    <description>Amendment replaces references to &quot;one house/one&quot; with &quot;two houses/two&quot; and changes &quot;other than the house&quot; to &quot;other than the house or houses&quot;, and extends the qualifying holding period in the provision from one year to two years, effective from the appointed date in the Finance Bill.</description>
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      <description>Amendment replaces references to &quot;one house/one&quot; with &quot;two houses/two&quot; and changes &quot;other than the house&quot; to &quot;other than the house or houses&quot;, and extends the qualifying holding period in the provision from one year to two years, effective from the appointed date in the Finance Bill.</description>
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