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4. For paragraph 1 of Schedule 4 to the principal Regulations (capital to be disregarded) there shall be substituted the following paragraph—
“1. The value of one dwelling (and not more than one dwelling) of a temporary resident from which he is absent in circumstances where—
(a)he is taking reasonable steps to dispose of the dwelling in order that he may acquire another dwelling which he intends to occupy as his home; or
(b)he intends to return to occupy that dwelling as his home and the dwelling to which he intends to return is still available to him.”
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