{
  "url": "https://openlegislation.uk/finance-act-2008/section-93",
  "json_url": "https://openlegislation.uk/finance-act-2008/section-93.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "section/93",
  "kind": "section",
  "number": "93",
  "heading": "Zero-carbon homes",
  "text": "(1) Sections 58B and 58C of FA 2003 (relief from SDLT on first acquisition of zero-carbon homes) are amended as follows.\n(2) In section 58B, for subsection (2) substitute—\n(2) For the purposes of this section—\n(a) a building, or a part of a building, is a dwelling if it is constructed for use as a single dwelling, and\n(b) “first acquisition”, in relation to a dwelling, means its acquisition when it has not previously been occupied.\n(3) Section 58C is amended as follows.\n(4) In subsection (1), for “building” substitute “ dwelling ”.\n(5) In subsection (2), after paragraph (c) insert—\n(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.\n(6) In subsection (3)—\n(a) for “a building” substitute “ a dwelling ”, and\n(b) for “building itself” substitute “ building which, or part of which, constitutes the dwelling ”.\n(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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/section/93",
    "retrieved_at": "2026-10-28T17:05:19.453822+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}