44Higher rates of tax for additional dwellings etc
(1)Schedule 4ZA to FA 2003 (stamp duty land tax: higher rates for additional dwellings and dwellings purchased by companies) is amended as follows.
(2)In paragraph 2 (meaning of “higher rates transaction” etc) after sub-paragraph (4) insert—
“(5)References in this Schedule to a major interest in a dwelling include an undivided share in a major interest in a dwelling.”
(3)The amendment made by subsection (2) has effect in relation to any land transaction of which the effective date is on or after 29 October 2018.
(4)In paragraph 8(3) (period during which land transaction return may be amended to take account of subsequent disposal of main residence) for the words from “whichever” to the end substitute “the period of 12 months beginning with—
(a)the effective date of the subsequent transaction, or
(b)if later, the filing date for the return.
(5)The amendment made by subsection (4) has effect in a case where the effective date of the subsequent transaction is on or after 29 October 2018.