PART IIPROVISION OF HOUSING ACCOMMODATION
Disposal of land held for housing purposes
39Exempted disposals.
1
A disposal is an exempted disposal for the purposes of this Part if—
a
it is a disposal of the whole of the house and a conveyance of the freehold or an assignment of the lease and the person or each of the persons to whom it is made is a qualifying person (as defined in subsection (2));
b
it is a vesting of the whole of the house in a person taking under a will or on an intestacy;
c
it is a disposal of the whole of the house in pursuance of an order made under section 24 of the [1973 c. 18.] Matrimonial Causes Act 1973 (property adjustment orders in connection with matrimonial proceedings) or section 2 of the [1975 c. 63.] Inheritance (Provision for Family and Dependants) Act 1975 (orders as to financial provision to be made from estate;
d
it is a compulsory disposal; or
e
the property disposed of is property included with the house by virtue of the defintiion of “house” in section 56 (yard, garden, outhouses, &c.).
2
For the purposes of subsection (1)(a), a person is a qualifying person in relation to a disposal if—
a
he is the person or one of the persons by whom the disposal is made,
b
he is the spouse or a former spouse of that person or one of those persons, or
c
he is a member of the family of that person or one of those persons and has resided with him throughout the period of twelve months ending with the disposal.