C1SCHEDULE 5HIGHER RATES RESIDENTIAL PROPERTY TRANSACTIONS
C1PART 5SUPPLEMENTARY PROVISIONS
Spouses and civil partners purchasing alone
I1C125
1
Sub-paragraph (2) applies in relation to a chargeable transaction if—
a
the buyer (or one of them) is married or in a civil partnership on the effective date,
b
the buyer and the buyer's spouse or civil partner are living together on that date, and
c
the buyer's spouse or civil partner is not a buyer in the transaction.
2
The transaction is to be treated as being a higher rates residential property transaction if it would have been a higher rates residential property transaction had the buyer's spouse or civil partner been a buyer.
3
Individuals who are married to, or are civil partners of, each other are treated for the purposes of this Schedule as living together unless—
a
they are separated under an order of a court of competent jurisdiction,
b
they are separated by a deed of separation, or
c
they are in fact separated in circumstances in which the separation is likely to be permanent.
Sch. 5 applied (with modifications) (1.4.2018) by The Land Transaction Tax (Transitional Provisions) (Wales) Regulations 2018 (S.I. 2018/126), regs. 1(2), 12