Circumstances in which these Regulations apply2.
(1)
These Regulations apply if, for the whole or part of a tax year, living accommodation is held—
(a)
partly by persons for the purposes of a registered pension scheme, and
(b)
partly by persons for other purposes.
(2)
In these Regulations—
an “owner” means a person for whom the living accommodation is held;
a “pension scheme owner” means a person who is an owner by virtue of paragraph (1)(a);
a “scheme member” means an individual who is a member of the registered pension scheme mentioned in paragraph (1)(a).