SCHEDULES
SCHEDULE 17Real Estate Investment Trusts
15
In paragraph 3 of Schedule 16 (excluded income: owner-occupied property), after sub-paragraph (3) insert—
3A
For the purpose of Condition 2, no account shall be taken of the fact that a property may fall to be described as owner-occupied by reason only of the provision by the company of services to an occupant who—
a
is in exclusive occupation of the property, and
b
is not connected with a member of the group (within the meaning given by section 839 of ICTA).