Paragraph 8A F1 F2

(1)

Sub-paragraph (2) applies in relation to a chargeable transaction to which this schedule applies by virtue of paragraph 2 if—

(a)

there are only two buyers, and

(b)

the buyers—

(i)

are (in relation to each other) spouses, civil partners or cohabitants, and

(ii)

are or will be jointly entitled to ownership of the dwelling that is or forms part of the subject-matter of the transaction.

(2)

Paragraph 8 has effect in relation to the transaction as if—

(a)

the reference in sub-paragraph (1)(a) of that paragraph to the buyer were a reference to either or both of the buyers, and

(b)

the references in sub-paragraph (1)(b) and (c) of that paragraph to the buyer were references to both of the buyers together.

(3)

For the purposes of sub-paragraph (1)(b)(i), two buyers are cohabitants if they live together as though married to one another.

Annotations

F1: Sch. 2A inserted (1.4.2016) by Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016 (asp 11), ss. 1(3), 5(2) (with s. 3)
F2: Sch. 2A para. 8A and cross-heading inserted by The Land and Buildings Transaction Tax (Additional Amount-Second Homes Main Residence Relief) (Scotland) Order 2017 (S.S.I. 2017/233), arts. 1, 3 (with art. 5) (which amendment has retrospective effect from 1.4.2016 by virtue of Land and Buildings Transaction Tax (Relief from Additional Amount) (Scotland) Act 2018 (asp 11), ss. 1, 3)