Article 6 Amendment of schedule 2A

after sub-paragraph (1), insert—

“(1A)

For the purposes of paragraph 8(1), a dwelling which is disposed of by—

(a)

the buyer’s spouse or civil partner,

(b)

the buyer’s cohabitant,

(c)

a person aged under 16 who is a child of—

(i)

the buyer,

(ii)

the buyer’s spouse or civil partner, or

(iii)

the buyer’s cohabitant,

is to be treated as being disposed of by the buyer.”,

in sub-paragraph (2), for “and (1)(c)(ii)” substitute “, (1)(c)(ii), (1A)(a) and (1A)(c)(ii)”,

in sub-paragraph (4), for “and (1)(c)(iii)” substitute “, (1)(c)(iii), (1A)(b) and (1A)(c)(iii)”.