160 Exempted disposals

160  Exempted disposals

(1)     A disposal is an exempted disposal for the purposes of this Part if—

(a)     it is a disposal of the whole of the dwelling-house and a further conveyance of the freehold or an assignment of the lease and the person or each of the persons to whom it is made is a qualifying person (as defined in subsection (2));

(b)     it is a vesting of the whole of the dwelling-house in a person taking under a will or on an intestacy;

[(c)     it is a disposal of the

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