Prospective
5. Where A is a resident who has ceased to occupy what was formerly the dwelling occupied by them as their main or only home following their estrangement or divorce from their former partner, the value of A’s interest in that dwelling where it is still occupied as the home by the former partner who is a lone parent.E+W
Commencement Information
I1Sch. 2 para. 5 in force at 6.4.2016, see reg. 1(2)