136 Meaning of “non-qualifying individual”
Finance Act 2013 (2013 c 29) | Legislation

136  Meaning of “non-qualifying individual”

(1)     In sections 133 and 135 “non-qualifying individual”, in relation to a single-dwelling interest, means any of the following—

(a)     an individual who is entitled to the interest (otherwise than as a member of a partnership),

(b)     an individual (“a connected person”) who is connected with a person entitled to the interest,

(c)     if a person is entitled to the interest as a member of a partnership, an individual who is, or is connected with, a qualifying member of that partnership,

(d)     an individual (“a relevant settlor”) who is the settlor in relation to a settlement of which a trustee is (in the capacity of trustee) connected with a person who is entitled to the

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