This section applies where—
an individual ("A") ceases to live with A's spouse or civil partner ("B") in a dwelling-house or part of a dwelling-house,
immediately before A ceases to live with B, the dwelling-house or part is A's only or main residence,
A disposes of, or of an interest in, that dwelling-house or part to B ("the initial disposal"), and
the initial disposal is in accordance with a deferred sale agreement or order.
If—
in accordance with the deferred sale agreement or order A receives a sum in respect of a share of any profit made by B upon B's disposal of, or of an interest in, the dwelling-house or part, and
the receipt of that sum would be treated (apart from this section) as a disposal falling with section 22 (disposal where capital sums derived from assets),
that receipt is to be treated for the purposes of this Act as a gain attributable to the initial disposal but accruing to A at the time the sum is received.
In this section, a "deferred sale agreement or order" is an agreement or order of a court which—
is within paragraph (a) or (b), as the case may be, of section 225B(2) (agreements and orders of the court in relation to divorce etc), and
includes a term entitling A to receive a share of any profit made by B as mentioned in subsection (2)(a).