Paragraph 9A F1

(1)

Paragraph 6 of Schedule 6ZA (relief for first-time buyers: definition of “first-time buyer”) is amended as follows.

(2)

In sub-paragraph (1)(b)—

(a)

after “acquired” insert

“—”, and
(i)

(b)

at the end insert

“or
(ii)
an interest of a kind mentioned in section 117(2) in a dwelling situated in Wales,”.

(3)

In sub-paragraph (2) after “lease” insert “or, in the case of a dwelling situated in Wales, a term of years absolute”.

Annotations

F1: Sch. 2 para. 9A inserted (15.3.2018) by Finance Act 2018 (c. 3), s. 41(7)