30(1)This paragraph applies where, by reason of paragraph 27 or 28 or paragraph 3(1) of Schedule 8 (bare trusts), the child of a person (“P”) would (but for this paragraph) be treated for the purposes of this Schedule as—
(a)being the buyer in relation to a land transaction,
(b)holding an interest in a dwelling, or
(c)having disposed of an interest in a dwelling.
(2)Where this paragraph applies—
(a)P and any spouse or civil partner of P are to be treated for the purposes of this Schedule as being the buyer, holding the interest or (as the case may be) having disposed of the interest, and
(b)the child is not to be so treated.
(3)Sub-paragraph (2)(a) does not apply in relation to a spouse or civil partner of P if the two of them are not living together (for the meaning of which, see paragraph 25(3)).
(4)This paragraph does not apply where—
(a)a person (“D”) acquires, holds or disposes of, a major interest in a dwelling in a child’s name or on the child’s behalf,
(b)D does so in the exercise of powers conferred on D as the deputy of the child, and
(c)D holds or, in the case of a disposal, held, that interest on trust for the child.
(5)In sub-paragraph (4), “deputy” means—
(a)a person appointed under section 16 of the Mental Capacity Act 2005 (c. 9), or
(b)a person appointed to an equivalent position under the law of a country or territory outside England and Wales (and accordingly the reference to an interest being held on trust by such a person is to its being held on an equivalent basis under that law).