# Finance Act 2008, Section 93: Zero-carbon homes


(1) Sections 58B and 58C of FA 2003 (relief from SDLT on first acquisition of zero-carbon homes) are amended as follows.
(2) In section 58B, for subsection (2) substitute—
“(2) For the purposes of this section—
(a) a building, or a part of a building, is a dwelling if it is constructed for use as a single dwelling, and
(b) “first acquisition”, in relation to a dwelling, means its acquisition when it has not previously been occupied.”
(3) Section 58C is amended as follows.
(4) In subsection (1), for “building” substitute “ dwelling ”.
(5) In subsection (2), after paragraph (c) insert—
“(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.”
(6) In subsection (3)—
(a) for “a building” substitute “ a dwelling ”, and
(b) for “building itself” substitute “ building which, or part of which, constitutes the dwelling ”.
(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.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/section/93 (the official version)
Page: https://openlegislation.uk/finance-act-2008/section-93
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.