s 514 Balancing events
The following are balancing events in relation to a qualifying dwelling-house— (a) the relevant interest in the dwelling-house is sold; (b) if the relevant interest in the dwelling-house is a lease, the lease ends otherwise than on the person entitled to it acquiring the interest reversionary on it; (c) the dwelling-house is demolished or destroyed; (d) the dwelling-house ceases altogether to be used (without being demolished or destroyed).