Circumstances in which these Regulations apply

2.—(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).