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Finance Bill

In answer to the hon. Gentleman's first question, the issue would be whether the person who had previously owned the property owned a stake in the property being acquired as a result of the arrangement that the hon. Gentleman has described. If the answer was no, and those whose names were on the deeds were first-time buyers, they would be eligible. If someone else who was not eligible had a share in the equity of the property, the concession would not apply. I did not entirely understand the hon. Gentleman's second question. I am not quite sure what he was asking about the relief. He appeared to be describing a situation in which an additional person in the property had not previously owned a property, and I do not think that the relief would be affected by that.