# Finance Act 1988, Paragraph 4

Extent: E+W+S+N.I.

In section 291 (individuals qualifying for relief), after subsection (1) there shall be inserted—
“(1A) An individual is connected with the company if—
(a) he, or an associate of his, occupies or is a tenant of a dwelling-house in which the company holds an interest; and
(b) the interest held by the company is superior to any interest in the dwelling-house held by the individual.”

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Source: https://www.legislation.gov.uk/ukpga/1988/39/schedule/4/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-1988/schedule-4/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.