(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.