F1SCHEDULE 2AADDITIONAL AMOUNT: TRANSACTIONS RELATING TO SECOND HOMES ETC.

PART 6OWNERSHIP OF DWELLINGS

Dwellings owned by trustees or personal representatives

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(1)

This paragraph applies where a person owns a dwelling as—

(a)

a trustee, or

(b)

a personal representative of another.

(2)

For the purposes of this schedule, the person is to be treated as not being the owner of the dwelling.

(3)

Sub-paragraph (2) does not affect the operation of any other provision of this schedule by which the person is to be treated as the owner of the dwelling.