Relief for replacement of main residence: spouses, civil partners and cohabitants S

4.  After paragraph 9, insert—

Relief for spouses, civil partners and cohabitants replacing main residence S

9A.— (1) A chargeable transaction to which this schedule applies by virtue of paragraph 2 is exempt from the additional amount if—

(a) there are only two buyers,

(b) the buyers—

(i) are (in relation to each other) spouses, civil partners or cohabitants, and

(ii) are or will be jointly entitled to ownership of the dwelling that is or forms part of the subject-matter of the transaction, and

(c) paragraph 2(2) would apply if—

(i) the reference in paragraph (a) of that paragraph to the buyer were a reference to either of the buyers, and

(ii) the references in paragraphs (b) and (c) of that paragraph to the buyer were references to both of the buyers together.

(2) For the purposes of sub-paragraph (1)(b)(i), two buyers are cohabitants if they live together as though married to one another.”.

Modifications etc. (not altering text)

C1 Art. 4 amended (23.6.2018) by Land and Buildings Transaction Tax (Relief from Additional Amount) (Scotland) Act 2018 (asp 11), ss. 1(1), 3

Commencement Information

I1 Art. 4 in force at 30.6.2017, see art. 1