# Finance Act 2018, 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).

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Source: https://www.legislation.gov.uk/ukpga/2018/3/schedule/11/paragraph/14 (the official version)
Page: https://openlegislation.uk/finance-act-2018/schedule-11/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.