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Where any property let under a lease or a sub-lease is occupied in whole or in part by any person as a private dwelling-house forming his usual residence and—
(a)the interest of lessee under such lease or sub-lease is held by the trustees of a trust in which the said person is beneficially interested; or
(b)the said interest is held by the trustees of any religious denomination and the said person occupies the property or such part thereof by virtue of his office as a minister or full-time lay missionary of that denomination; or
(c)the said interest is held by a person who acquired it by inheritance and the person so occupying the property or such part thereof is a member of the family of the lessee or sub-lessee from whom the said interest was so acquired and was residing with him in the property or such part thereof at the time of his death;
the trustees or the person who acquired the said interest by inheritance, as the case may be, shall, for the purposes of this Part of this Act, be deemed to occupy the property or such part thereof as a private dwelling-house forming their usual residence and to be the occupying lessee.
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