Modifications etc. (not altering text)
C1S. 45H(2) modified (with effect in accordance with s. 167 of the amending Act) by Finance Act 2003 (c. 14), Sch. 30 para. 7
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).