514 Balancing eventsU.K.
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The following are balancing events in relation to a qualifying dwelling-house—
(a)the relevant interest in the dwelling-house is sold;
(b)if the relevant interest in the dwelling-house is a lease, the lease ends otherwise than on the person entitled to it acquiring the interest reversionary on it;
(c)the dwelling-house is demolished or destroyed;
(d)the dwelling-house ceases altogether to be used (without being demolished or destroyed).