Finance Act 2018

Amendment of section 603A of Principal Act (disposal of site to child)

30. (1) Section 603A of the Principal Act is amended by inserting the following after subsection (5):

“(6) The reference in subsection (2)(a) to a ‘child of the parent’ and the references in subsections (2)(b), (3), (4) and (5) to ‘child’ shall be deemed to include the spouse or civil partner of the child concerned.”.

(2) This section applies to disposals made on or after 1 January 2019.