160 Exempted disposals.E+W
(1)A disposal is an exempted disposal for the purposes of this Part if—
(a)it is a disposal of the whole of the dwelling-house and a further 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 dwelling-house in a person taking under a will or on an intestacy;
[(c)it is a disposal of the whole of the dwelling-house in pursuance of any such order as is mentioned in subsection (3);]
(d)it is a compulsory disposal (as defined in section 161); or
(e)it is a disposal of property consisting of land included in the dwelling-house by virtue of section 184 (land let with or used for the purposes of the dwelling-house).
(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.
[(3)The orders referred to in subsection (1)(c) are orders under—
(a)section 24 or 24A of the Matrimonial Causes Act 1973 (property adjustment orders or orders for the sale of property in connection with matrimonial proceedings),
(b)section 2 of the Inheritance (Provision for Family and Dependants) Act 1975 (orders as to financial provision to be made from estate),
(c)section 17 of the Matrimonial and Family Proceedings Act 1984 (property adjustment orders or orders for the sale of property after overseas divorce, &c.), or
(d)paragraph 1 of Schedule 1 to the Children Act 1989 (orders for financial relief against parents).]