Related Commentary  Related HMRC Manuals

8HA(1)  This section applies for the purposes of determining whether certain interests may be, or be included in, a qualifying former residential interest in relation to a person (see section 8H(4A) to (4C)).

8HA(2)  This section applies where–

(a)a person (“P”) is beneficially entitled to an interest in possession in settled property, and

(b)the settled property consists of, or includes, an interest in a dwelling-house.

8HA(3)  Subsection (4) applies where–

(a)the trustees of the settlement dispose of the interest in the dwelling-house to a person other than P,

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