This part of the law is called Excepted residential land. It is part of the Income Tax Act 2007. You can find more information about this in section s DH 5.

This section has been repealed, which means it is no longer part of the law. When a law is repealed, it is like it has been erased. You can still read about it, but it does not apply anymore.

You can look at the original law to learn more about what Excepted residential land used to mean. The law is written in a way that explains what it is and how it works, so you can understand it better by reading the original text.