s 93 Zero-carbon homes
(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.