Miss X owns three properties A[ a former main home now let], B[ a buy to let flat], and C[ a flat in which she now lives].
She marries Mr Z, who owns a flat D in which he formerly lived and which ,since he married Miss X, has been refurbished and is now let. He has moved into flat C.
If the couple now wish to move into a new matrimonial home, can a sale of either flat C or flat D qualify for relief if the new home is purchased only by Miss X or by both of them provided the appropriate time limits in para 3 Schedule 4ZA FA 2003[ as enacted in s128 FA2016] are met?
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Don't understand this question.
There is no relief on a sale - relief is on a purchase.
Are you asking whether they have to pay the extra 3% on the purchase of the new matrimonial home then, as I read the legislation, they have to sell both flat C and flat D in order to avoid it.
My reading is that the charge will apply. They are deemed to be one entity. They will have more than one property when they purchase their new matrimonial home.