SCHEDULES
SCHEDULE 9Private residence relief
6
1
Section 225 (private residence occupied under terms of settlement) is amended as follows.
2
The existing text becomes subsection (1).
3
In that subsection—
a
in the words before paragraph (a), after “person” insert “(“B”)”;
b
in paragraph (a), for “the occupation of the dwelling-house or part of the dwelling-house, and” substitute “the matters dealt with in subsection (2),”;
c
in paragraph (b), for “the person entitled to occupy the dwelling-house or part of the dwelling-house;” substitute “B, and”;
d
after paragraph (b) insert—
c
the notice which may be given by the trustees under section 222A is effective only if it is accompanied by written notification from B agreeing to the terms of the notice;
4
After that subsection insert—
2
In sections 222 to 224, as applied by subsection (1), references to the individual, in relation to—
a
the occupation of the dwelling-house or part of the dwelling-house,
b
residence in a territory, or
c
meeting the day count test,
are to be taken as references to B.