SCHEDULES
SCHEDULE 11Stamp duty land tax: higher rates for additional dwellings
Minor and consequential amendments
14
1
Paragraph 17 is amended as follows.
2
In sub-paragraph (1) omit “, Wales”.
3
After sub-paragraph (1) insert—
1A
In the application of those provisions in relation to a dwelling situated in Wales—
a
references to a “major interest” in the dwelling are to an interest in the dwelling of a kind mentioned in section 117(2),
b
references to a “land transaction” in relation to the dwelling are to the acquisition of an interest in the dwelling, and
c
references to the “effective date” of a land transaction in relation to the dwelling are to the date on which the interest in the dwelling is acquired.
4
In sub-paragraph (3)—
a
in the words before paragraph (a) after “(1)” insert “
, (1A)
”
,
b
in paragraph (a)—
i
after “(6)(b)” insert “
, (ba)
”
, and
ii
after “(7)(b)” insert “
, (ba)
”
, and
c
after paragraph (b) insert—
ba
paragraph 9B,
5
In sub-paragraph (4)—
a
omit “, Wales”, and
b
after “any” insert “
relevant
”
.
6
For sub-paragraph (5) substitute—
5
For the purposes of sub-paragraph (4) a spouse or civil partner of P is “relevant” if the spouse or civil partner—
a
is not a parent of the child, and
b
is living together with P (see paragraph 9(3)).
7
Omit sub-paragraph (6).