15U.K.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).”