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7. After paragraph 19 of Schedule 3 there shall be inserted the following:—
“19A. Where the person concerned resides in more than one dwelling in which he has an interest, the proper officer shall decide which is the main dwelling and shall take into account the amount for which any interest in a dwelling which is not the main dwelling could be sold in the open market; provided that the total amount to be allowed in respect of any mortgage debts or heritable securities over all such dwellings, together with any amount allowed under paragraph 19(a) in respect of the main dwelling, shall not exceed £100,000.”.
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