Wales Act 2014

[F1 9A (1) Paragraph 6 of Schedule 6ZA (relief for first-time buyers: definition of “first-time buyer”) is amended as follows. U.K.

(2) In sub-paragraph (1)(b)—

(a) after “acquired” insert “—

(i)”, and

(b) at the end insert “or

(ii) an interest of a kind mentioned in section 117(2) in a dwelling situated in Wales,”.

(3) In sub-paragraph (2) after “lease” insert “or, in the case of a dwelling situated in Wales, a term of years absolute”.]

Textual Amendments

F1 Sch. 2 para. 9A inserted (15.3.2018) by Finance Act 2018 (c. 3), s. 41(7)