3

1

Letting of property if the property would fall in accordance with generally accepted accounting practice to be described as owner-occupied.

2

For the purpose of sub-paragraph (1), 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 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).