SCHEDULES

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

Minor and consequential amendments

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).