Paragraph 6 F1

For the purposes of paragraph 2(1)(c), a dwelling which is owned by—

For the purposes of paragraph 8(1), a dwelling which is disposed of by—

is to be treated as being disposed of by the buyer.

Sub-paragraphs (1)(a) F3, (1)(c)(ii), (1A)(a) and (1A)(c)(ii) do not apply if the buyer and the buyer's spouse or civil partner have separated.

For the purposes of sub-paragraph (2), the parties have separated if—

For the purposes of sub-paragraphs (1)(b) F4, (1)(c)(iii), (1A)(b) and (1A)(c)(iii), a person is the buyer's cohabitant if the two of them live together as though married to one another.