Section 93 — Finance Act 2008: Zero-carbon homes

Zero-carbon homes 93 1 Sections 58B and 58C of FA 2003 (relief from SDLT on first acquisition of zero-carbon homes) are amended as follows.

2 In section 58B, for subsection (2) substitute— 2 For the purposes of this section—

a a building, or a part of a building, is a dwelling if it is constructed for use as a single dwelling, and b “ first acquisition ”, in relation to a dwelling, means its acquisition when it has not previously been occupied.

3 Section 58C is amended as follows.

4 In subsection (1), for “building” substitute “ dwelling ” .

5 In subsection (2), after paragraph (c) insert—

d provide for the charging of fees of a reasonable amount in respect of services provided as part of a scheme or process of certification.

6 In subsection (3)—

a for “a building” substitute “ a dwelling ” , and b for “building itself” substitute “ building which, or part of which, constitutes the dwelling ” .

7 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.