Paragraph 9A F1 F2

(1)

A chargeable transaction is not a higher rates transaction for the purposes of paragraph 1 if—

(a)

there is only one purchaser,

(b)

there is only one vendor, and

(c)

on the effective date of the transaction the two of them are—

(i)

married to, or civil partners of, each other, and

(ii)

living together (see paragraph 9(3)).

(2)

Where—

(a)

there are two purchasers in relation to a chargeable transaction, and

(b)

one of them (“P”) is also the vendor in relation to the transaction,

P is to be treated for the purposes of sub-paragraph (1) as not being a purchaser.

(3)

Where—

(a)

there are two vendors in relation to a chargeable transaction, and

(b)

one of them (“V”) is also the purchaser in relation to the transaction,

V is to be treated for the purposes of sub-paragraph (1) as not being a vendor.

Annotations

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: Sch. 4ZA para. 9A and cross-heading inserted (with effect in accordance with Sch. 11 para. 16(1)-(3) of the amending Act) by Finance Act 2018 (c. 3), Sch. 11 para. 4

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)