The Stamp Duty Land Tax (Zero-Carbon Homes Relief) (Amendment) Regulations 2008

• Citation: S.I. 2008/1932
• Sections: 2

Section 1 Citation, commencement and effect

(1) These Regulations may be cited as the Stamp Duty Land Tax (Zero-Carbon Homes Relief) (Amendment) Regulations 2008 and shall come into force on 13th August 2008.

(2) Subject to paragraph (3), the Regulations shall have effect from 13th August 2008.

(3) The amendments made by regulation 2(4) shall have effect in relation to acquisitions—

(a) made on or after 1st October 2007, and

(b) before 1st October 2012.

Section 2 Amendments to the Stamp Duty Land Tax (Zero-Carbon Homes Relief) Regulations 2007

(1) Regulation 6 of the Stamp Duty Land Tax (Zero-Carbon Homes Relief) Regulations 2007 (certification) is amended as follows.

(2) After regulation 6(1) insert—

(1A) The accredited assessor may charge a reasonable fee in respect of the assessment of the dwelling in accordance with regulation 5(3) and production of a zero-carbon home certificate.

(3) In regulation 6(2)(a)(i) omit “of the building”.

(4) In regulation 6(4) in the definition of “relevant time”—

(a) in paragraph (a) omit the word “and”, and

(b) at the end of paragraph (b) insert—

, and

(c) in respect of a first acquisition of a zero-carbon home, which is part of a building constructed for use as a single dwelling, occurring before 13 August 2008, as soon as practicable following that date.