Paragraph 14

(1)

Paragraph 17 is amended as follows.

(2)

In sub-paragraph (1) omit “, Wales”.

(3)

After sub-paragraph (1) insert—

“(1A)
In the application of those provisions in relation to a dwelling situated in Wales—
(a)
references to a “major interest” in the dwelling are to an interest in the dwelling of a kind mentioned in section 117(2),
(b)
references to a “land transaction” in relation to the dwelling are to the acquisition of an interest in the dwelling, and
(c)
references to the “effective date” of a land transaction in relation to the dwelling are to the date on which the interest in the dwelling is acquired.”

(4)

In sub-paragraph (3)—

(a)

in the words before paragraph (a) after “(1)” insert “ , (1A) ”,

(b)

in paragraph (a)—

(i)

after “(6)(b)” insert “ , (ba) ”, and

(ii)

after “(7)(b)” insert “ , (ba) ”, and

(c)

after paragraph (b) insert—

“(ba)
paragraph 9B,”

(5)

In sub-paragraph (4)—

(a)

omit “, Wales”, and

(b)

after “any” insert “ relevant ”.

(6)

For sub-paragraph (5) substitute—

“(5)
For the purposes of sub-paragraph (4) a spouse or civil partner of P is “relevant” if the spouse or civil partner—
(a)
is not a parent of the child, and
(b)
is living together with P (see paragraph 9(3)).”

(7)

Omit sub-paragraph (6).