F1SCHEDULE 2AADDITIONAL AMOUNT: TRANSACTIONS RELATING TO SECOND HOMES ETC.
PART 5REPAYMENT OF AND RELIEF FROM THE ADDITIONAL AMOUNT
F2Repayment of additional amount: spouses, civil partners and cohabitants replacing main residence
Sch. 2A para. 8A and cross-heading inserted by The Land and Buildings Transaction Tax (Additional Amount-Second Homes Main Residence Relief) (Scotland) Order 2017 (S.S.I. 2017/233), arts. 1, 3 (with art. 5) (which amendment has retrospective effect from 1.4.2016 by virtue of Land and Buildings Transaction Tax (Relief from Additional Amount) (Scotland) Act 2018 (asp 11), ss. 1, 3)
8A
1
Sub-paragraph (2) applies in relation to a chargeable transaction to which this schedule applies by virtue of paragraph 2 if—
a
there are only two buyers, and
b
the buyers—
i
are (in relation to each other) spouses, civil partners or cohabitants, and
ii
are or will be jointly entitled to ownership of the dwelling that is or forms part of the subject-matter of the transaction.
2
Paragraph 8 has effect in relation to the transaction as if—
a
the reference in sub-paragraph (1)(a) of that paragraph to the buyer were a reference to either or both of the buyers, and
b
the references in sub-paragraph (1)(b) and (c) of that paragraph to the buyer were references to both of the buyers together.
3
For the purposes of sub-paragraph (1)(b)(i), two buyers are cohabitants if they live together as though married to one another.
Sch. 2A inserted (1.4.2016) by Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016 (asp 11), ss. 1(3), 5(2) (with s. 3)