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4(1)A disposal is an exempted disposal for the purposes of this Schedule if—
(a)it is a disposal of the whole of the house and a 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 sub-paragraph (2) below);
(b)it is a vesting of the whole of the house in a person taking under a will or on an intestacy;
(c)it is a disposal of the whole of the house in pursuance of an order made under section 24 of the [1973 c. 18.] Matrimonial Causes Act 1973 (property adjustment orders in connection with matrimonial proceedings) or section 2 of the [1975 c. 63.] Inheritance (Provision for Family and Dependants) Act 1975 (orders as to financial provision to be made from estate);
(d)it is a compulsory disposal; or
(e)the property disposed of is property included with the house as being such a yard, garden, outhouse or appurtenance as is referred to in section 92(1)(b) of this Act.
(2)For the purposes of sub-paragraph (1)(a) above, 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)Section 186 of the [1985 c. 68.] Housing Act 1985 applies to determine whether a person is a member of another person’s family for the purposes of sub-paragraph (2)(c) above.
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