Amendment of schedule 2A6
In paragraph 6—
a
after sub-paragraph (1), insert—
1A
For the purposes of paragraph 8(1), a dwelling which is disposed of by—
a
the buyer’s spouse or civil partner,
b
the buyer’s cohabitant,
c
a person aged under 16 who is a child of—
i
the buyer,
ii
the buyer’s spouse or civil partner, or
iii
the buyer’s cohabitant,
is to be treated as being disposed of by the buyer.
b
in sub-paragraph (2), for “and (1)(c)(ii)” substitute “, (1)(c)(ii), (1A)(a) and (1A)(c)(ii)”
,
c
in sub-paragraph (4), for “and (1)(c)(iii)” substitute “, (1)(c)(iii), (1A)(b) and (1A)(c)(iii)”
.