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9(1)For the purposes of the occupancy condition and of paragraph 7 above, occupation—
(a)by the spouse of a close relative of the deceased, or
(b)by a body corporate controlled by a close relative of the deceased,
shall be treated as occupation by the relative.
(2)Where, in accordance with sub-paragraph (1) above, paragraph 7 above applies to a close relative of the deceased in relation to any time by virtue of the joint occupation of land by his spouse or a body corporate and any other person or persons, sub-paragraphs (2) and (3) of that paragraph shall apply to the relative as if he were the holder of the interest in the land for the time being held by his spouse or the body corporate, as the case may be.
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