In Schedule 4 to the principal Regulations, after paragraph 1, insert the following new paragraph—
(1A)
(1) In the case of a resident who becomes a permanent resident on or after 9th April 2001 (“a qualifying resident”) in respect of the first period of permanent residence the value of any dwelling which he would otherwise normally occupy as his only or main residence (“his home”) for a period of 12 weeks beginning with the day on which the first period of residence begins.
(2) In the case of a qualifying resident
(a) who ceases to be a permanent resident, and
(b) who subsequently becomes a permanent resident again at any time within the period of 52 weeks from the end of the first period of permanent residence,
the value of his home for such period (if any) which when added to the period disregarded under sub-paragraph (1) in respect of his first period of permanent residence does not exceed 12 weeks in total.
(3) In the case of a qualifying resident
(a) who ceases to be a permanent resident and is not a person to whom sub-paragraph (2) has applied, and
(b) who subsequently becomes a permanent resident again at any time after a period of more than 52 weeks from the end of the first period of residence,
the value of his home for a period of 12 weeks beginning with the day on which the second period of permanent residence begins.
(4) In this paragraph “the first period of permanent residence” means the period of permanent residence beginning on or after 9th April 2001 and “the second period of permanent residence” means the period of permanent residence beginning at any time after the period of 52 weeks referred to in sub-paragraph (3)(b).