PART 2 First-time buyer relief

Amendment of section 65 of and schedule 20 of the Act

4.—(1) In section 65 of the Act (general interpretation), after the definition of “employee” insert—

““first-time buyer relief” means relief under schedule 4A,”.

(2) In schedule 20 of the Act (index of defined expressions), after the entry for “exempt transaction” insert—

“first-time buyer relief

section 65”.