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Regulation 2 Circumstances in which these Regulations apply

Original text. Later amendments are not shown.

(1)

These Regulations apply if, for the whole or part of a tax year, living accommodation is held—

(a)

partly by persons for the purposes of a registered pension scheme, and

(b)

partly by persons for other purposes.

(2)

In these Regulations—

  • an “owner” means a person for whom the living accommodation is held;

  • a “pension scheme owner” means a person who is an owner by virtue of paragraph (1)(a);

  • a “scheme member” means an individual who is a member of the registered pension scheme mentioned in paragraph (1)(a).