Finance Act 2008

93 Zero-carbon homes U.K.

(1) Sections 58B and 58C of FA 2003 (relief from SDLT on first acquisition of zero-carbon homes) are amended as follows.

(2) In section 58B, for subsection (2) substitute—

“(2) For the purposes of this section—

(a) a building, or a part of a building, is a dwelling if it is constructed for use as a single dwelling, and

(b) “first acquisition”, in relation to a dwelling, means its acquisition when it has not previously been occupied.”

(3) Section 58C is amended as follows.

(4) In subsection (1), for “building” substitute “ dwelling ”.

(5) In subsection (2), after paragraph (c) insert—

“(d) provide for the charging of fees of a reasonable amount in respect of services provided as part of a scheme or process of certification.”

(6) In subsection (3)—

(a) for “a building” substitute “ a dwelling ”, and

(b) for “building itself” substitute “ building which, or part of which, constitutes the dwelling ”.

(7) The amendments made by subsections (2), (4) and (6) are treated as always having had effect; and provision included in regulations by virtue of those amendments may be made so as to have effect in relation to acquisitions on or after 1 October 2007.