67.Paragraph 14 provides that trustees and executors are not treated as owning dwellings in their care. But that does not affect that person being treated as owner for another reason – for example, where the person is a relevant beneficiary.
68.Interpretative provisions of the 2013 Act relevant to Paragraph 14—
Commentary on Sections Paragraph 14 of schedule 2A – Deemed ownership: dwellings owned by trustees or personal representatives