Occupation by spouse [F1, civil partner] or controlled companyE+W
Textual Amendments
F1Words in cross-heading preceding Sch. 6 para. 9 inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(2), Sch. 8 para. 39(8); S.I. 2005/3175, {art. 2(1), Sch. 1}
9(1)For the purposes of the occupancy condition and of paragraph 7 above, occupation—E+W
(a)by the spouse [F2, or civil partner,] of a close relative of the deceased, or
(b)by a body corporate controlled by a close relative of the deceased,
shall be treated as occupation by the relative.
(2)Where, in accordance with sub-paragraph (1) above, paragraph 7 above applies to a close relative of the deceased in relation to any time by virtue of the [F3 joint occupation of land by—
(a)his spouse or civil partner or a body corporate, and
(b)any other person or persons,
sub-paragraphs] (2) and (3) of that paragraph shall apply to the relative as if he were the holder of the interest in the land for the time being held by his spouse [F4or civil partner,] or the body corporate, as the case may be.
Textual Amendments
F2Words in Sch. 6 para. 9(1)(a) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(2), Sch. 8 para. 39(5); S.I. 2005/3175, {art. 2(1), Sch. 1}
F3Words in Sch. 6 para. 9(2) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(2), Sch. 8 para. 39(6)(a); S.I. 2005/3175, {art. 2(1), Sch. 1}
F4Words in Sch. 6 para. 9(2) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 263(2), Sch. 8 para. 39(6)(b); S.I. 2005/3175, {art. 2(1), Sch. 1}