Paragraph 9 F1

United Kingdom

(1)

Sub-paragraph (2) applies in relation to a chargeable transaction if—

(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).

Annotations

Textual amendments

F1: Sch. 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))
F2: Word 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

Notes on Schedule 4ZA

Modifications

C1: Sch. 4ZA modified (temp.) (22.7.2020) by Stamp Duty Land Tax (Temporary Relief) Act 2020 (c. 15), s. 1 (as amended 10.6.2021) by 2021 c. 26, s. 87(2))
C2: Sch. 4ZA modified (temp.) (8.2.2023) by Stamp Duty Land Tax (Temporary Relief) Act 2023 (c. 2), s. 1 (as amended (with effect in accordance with s. 50(3) of the amending Act) by 2025 c. 8, s. 50(2)(3) (with ss. 50(4)-(6), 52)