S23 clawback

[Liamos]

Can anyone help me with this query?

I understand that if an individual disposes of a S23 Rental Property within 10 years of buying it, there is a clawback of any relief claimed.

If a husband and wife own a S23 property 50/50 and the husband transfers his share to his wife within 10 years, will any relief he has claimed be clawed back?

 

[Breninio]

Yes, the husbands S23 relief would be clawed back and the wife would become entitled to all the relief