Valid from 27/09/1993
[F173D Deferred financial commitment: further provisions.S
(1)This subsection applies where—
(a)the person who has purchased a house by way of the rent to loan scheme sells or otherwise disposes of it to his spouse or any other person with whom he is living as if they were husband and wife and the house is, at the time of the sale or disposal, the spouse’s or other person’s only or principal home;
(b)the person who has so purchased the house dies and there succeeds to the house, by operation of the law of succession, a person for whom or persons for whom or for one or more of whom the house was, for the period of 12 months immediately preceding the death, his or their only or principal home; or
(c)in the case of a house which was so purchased jointly, one of the joint purchasers dies and, at the time of the death, the house was the only or principal home of the survivor or the survivors or one or more of them.
(2)Where subsection (1) applies—
(a)the deferred financial commitment shall not be payable on the sale, disposal or death referred to in paragraph (a) of subsection (3) of section 73C but on the sale or other disposal of the house by the person or persons acquiring it, succeeding to it or surviving in the circumstances whereby subsection (1) applies or on the death of such person or of the last of them for whom the house was, both at the time of such acquisition, succession or survival and at the time of his death, his only or principal home; and
(b)paragraph (b) of the said subsection (3) shall have effect accordingly.
(3)A payment made under section 73C(4) shall not—
(a)be less than £1500 or such other sum as may, with the consent of the Treasury, be prescribed;
(b)exceed the statutory maximum; or
(c)be made within the period of one year after any previous such payment in respect of the same transaction.
(4)In subsection (3)(b), the “statutory maximum” is the amount by which the initial capital payment would be required to be augmented so as to produce, by operation of the calculations specified in paragraphs (a) to (c) of section 73C(1), a resultant percentage of 7.5% or such other percentage as may, with the consent of the Treasury, be prescribed.
(5)This subsection applies where—
(a)the subtraction of discount for the purposes of section 62(1) falls to be limited or excluded by operation of subsection (6A) of that section; and
(b)any part of those costs which, in accordance with that subsection, are to be represented by an amount arrived at under that subsection, was incurred in the period commencing with the beginning of the financial year of the landlord which was current 5 years prior to the date of payment in whole of the deferred financial commitment.
(6)Where subsection (5) applies, the amount which is, under section 73C(1)(e), to be added is an amount equal to the difference between the aggregate of the amounts mentioned in paragraph (a) and the amount mentioned in paragraph (b)—
(a)the initial capital payment and the deferred financial commitment (including any payment under section 73C(4)) which would be payable apart from this subsection;
(b)the price which would have been payable under section 62 had the purchase of the house proceeded otherwise than by way of the rent to loan scheme.]
Textual Amendments
F1Ss. 73A-73D inserted (27.9.1993) by 1993 c. 28, s. 142; S.I. 1993/2163, art. 2, Sch. 1.