F1SCHEDULE 4AFirst-time buyer relief

Dwellings owned by trustees or personal representatives

6.

(1)

This paragraph applies where a person has or had a major interest in 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 or having been the buyer or acquirer of the interest.