Textual Amendments
F1Sch. 4ZA inserted (with effect in accordance with s. 128(5)(6) of the amending Act) by Finance Act 2016 (c. 24), s. 128(3) (with s. 128(9)(10))
9(1)Sub-paragraph (2) applies in relation to a chargeable transaction if—U.K.
(a)the purchaser (or one of them) is married or in a civil partnership on the effective date,
(b)the purchaser and the purchaser's spouse or civil partner are living together on that date, and
(c)the purchaser's spouse or civil partner is not a purchaser in relation to the transaction.
(2)The transaction is to be treated as being a higher rates transaction for the purposes of paragraph 1 if it would have been a higher rates transaction had the purchaser's spouse or civil partner been a purchaser.
(3)Persons who are married to, or are civil partners of, each other are treated as living together for the purposes of this [F2Schedule] if they are so treated for the purposes of the Income Tax Acts (see section 1011 of the Income Tax Act 2007).]
Textual Amendments
F2Word in Sch. 4ZA para. 9(3) substituted (with effect in accordance with Sch. 11 para. 16(1)-(3) of the amending Act) by Finance Act 2018 (c. 3), Sch. 11 para. 11