SCHEDULES

SCHEDULE 11Stamp duty land tax: higher rates for additional dwellings

Minor and consequential amendments

7

In paragraph 2, after sub-paragraph (3) insert—

“(3A)

Sub-paragraphs (2) and (3) are subject to paragraph 9A (spouses and civil partners purchasing from one another).”

8

(1)

Paragraph 3 is amended as follows.

(2)

After sub-paragraph (1) insert—

“(1A)

But sub-paragraph (1) is subject to paragraph 7A.”

(3)

In sub-paragraph (7), in the opening words, for “may become” substitute “ is also ”.

9

In paragraph 6—

(a)

after sub-paragraph (1) insert—

“(1A)

But sub-paragraph (1) is subject to paragraph 7A.”, and

(b)

in sub-paragraph (3) for “and (7)” substitute “ to (8) ”.

10

In paragraph 8—

(a)

in sub-paragraph (1) for “ceases to be” substitute “ is not ”,

(b)

in sub-paragraph (2) for “was” substitute “ is ”,

(c)

in sub-paragraph (3) for “its ceasing to be a higher rates transaction” substitute “ the application of paragraph 3(7) ”, and

(d)

in sub-paragraph (4) for “its ceasing to be a higher rates transaction” substitute “ the application of paragraph 3(7) ”.

11

In paragraph 9(3) for “paragraph” substitute “ Schedule ”.

12

(1)

Paragraph 12 is amended as follows.

(2)

In sub-paragraph (2)(a) after “any” insert “ relevant ”.

(3)

For sub-paragraph (3) substitute—

“(3)

For the purposes of sub-paragraph (2) a spouse or civil partner of P is “relevant” if the spouse or civil partner—

(a)

is not a parent of the child, and

(b)

is living together with P (see paragraph 9(3)).”

(4)

Omit sub-paragraph (4).

13

In the italic heading before paragraph 17 omit “, Wales”.

14

(1)

Paragraph 17 is amended as follows.

(2)

In sub-paragraph (1) omit “, Wales”.

(3)

After sub-paragraph (1) insert—

“(1A)

In the application of those provisions in relation to a dwelling situated in Wales—

(a)

references to a “major interest” in the dwelling are to an interest in the dwelling of a kind mentioned in section 117(2),

(b)

references to a “land transaction” in relation to the dwelling are to the acquisition of an interest in the dwelling, and

(c)

references to the “effective date” of a land transaction in relation to the dwelling are to the date on which the interest in the dwelling is acquired.”

(4)

In sub-paragraph (3)—

(a)

in the words before paragraph (a) after “(1)” insert “ , (1A) ”,

(b)

in paragraph (a)—

(i)

after “(6)(b)” insert “ , (ba) ”, and

(ii)

after “(7)(b)” insert “ , (ba) ”, and

(c)

after paragraph (b) insert—

“(ba)

paragraph 9B,”

(5)

In sub-paragraph (4)—

(a)

omit “, Wales”, and

(b)

after “any” insert “ relevant ”.

(6)

For sub-paragraph (5) substitute—

“(5)

For the purposes of sub-paragraph (4) a spouse or civil partner of P is “relevant” if the spouse or civil partner—

(a)

is not a parent of the child, and

(b)

is living together with P (see paragraph 9(3)).”

(7)

Omit sub-paragraph (6).

15

In section 128(9)(b) of FA 2016 for “ “during that period of three years”” substitute “the words from “during” to “paragraph (b)””.