I've never fully understood when the bit that is underlined applies. Maybe a tax expert can comment?WHO IS AN OWNER OCCUPIER?
An Owner Occupier is a person who purchases a house which is to be occupied by the purchaser, or a person on his behalf, as his only or principal place of residence and no rent, other than rent under the rent-a-room scheme, is derived from the property for a period of five years from the date of the current purchase.
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