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3. Any dwelling which the relevant person intends to occupy as his only or main residence and –
(a)which he acquires for occupation, and intends to occupy as such residence within 26 weeks from the date of acquisition or such longer period as is reasonable in the circumstances to enable the relevant person to obtain possession and commence occupation,
(b)in respect of which he is taking steps to attain possession and has sought legal advice, or has commenced legal proceedings, with a view to obtaining possession, for a period of 26 weeks from the date on which he first sought such advice or first commenced such proceedings, whichever is the earlier, or such longer period as is reasonable in the circumstances to enable him to obtain possession and commence occupation, or
(c)to which essential repairs or alterations are required in order to render it fit for such occupation, for such period as is necessary to enable those repairs or alterations to be carried out, but, notwithstanding regulation 18 (determination of income and capital of members of relevant person’s family and of a polygamous marriage) only one dwelling shall be disregarded under this paragraph.
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