Sections 58B and 58C of FA 2003 (relief from SDLT on first acquisition of zero-carbon homes) are amended as follows.
In section 58B, for subsection (2) substitute—
Section 58C is amended as follows.
In subsection (1), for "building" substitute ." dwelling "
In subsection (2), after paragraph (c) insert—
In subsection (3)—
for "a building" substitute , and" a dwelling "
for "building itself" substitute ." building which, or part of which, constitutes the dwelling "
The amendments made by subsections (2), (4) and (6) are treated as always having had effect; and provision included in regulations by virtue of those amendments may be made so as to have effect in relation to acquisitions on or after 1 October 2007.