Section 27C(6)

But neither of the following are relevant leases for the purposes of paragraph (5)(a)— a lease of a dwelling-house or part of a dwelling-house— granted on payment of a premium calculated by reference to a percentage of the value of the dwelling-house or part or of the cost of providing it, or under which the lessee (or the lessee’s personal representatives) will or may be entitled to a sum calculated by reference, directly or indirectly, to the value of the dwelling-house or part; a private tenancy resulting from the exercise by the Northern Ireland Housing Executive of its functions under Part 2 (homelessness) of the Housing (Northern Ireland) Order 1988.

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Source: legislation.gov.uk · retrieved 2026-07-30