F1SCHEDULE 2AADDITIONAL AMOUNT: TRANSACTIONS RELATING TO SECOND HOMES ETC.

PART 4CERTAIN TYPES OF BUYER

Spouses, civil partners, cohabitants and children

6

(1)

For the purposes of paragraph 2(1)(c), a dwelling which is owned by—

(a)

the buyer's spouse or civil partner,

(b)

the buyer's cohabitant,

(c)

a person aged under 16 who is a child of—

(i)

the buyer,

(ii)

the buyer's spouse or civil partner, or

(iii)

the buyer's cohabitant,

is to be treated as being owned by the buyer.

(2)

Sub-paragraphs (1)(a) and (1)(c)(ii) do not apply if the buyer and the buyer's spouse or civil partner have separated.

(3)

For the purposes of sub-paragraph (2), the parties have separated if—

(a)

they no longer live together, and

(b)

they do not intend to live together again.

(4)

For the purposes of sub-paragraphs (1)(b) and (1)(c)(iii), a person is the buyer's cohabitant if the two of them live together as though married to one another.