73 Cases where discount etc. is not recoverable .S
(1) There shall be no liability to make a repayment under section 72(1) where the disposal is made—
(a) by the executor of the deceased owner acting in that capacity; or
(b) as a result of a compulsory purchase order; or
(c) in the circumstances specified in subsection (2).
(2) The circumstances mentioned in subsection(1)(c) are that the disposal—
(a) is to member of the owner’s family who has lived with him for a period of 12 months before the disposal; and
(b) is for no consideration:
Provided that, if the disponee disposes of the house before the expiry of the 3 year period mentioned in section 72(1), the provisions of tht section will apply to him as if this was the first disposal and he was the original purchaser.