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Home Forums Patrick Cannon When does the main residence exemption from 3% additional SDLT apply? Reply To: When does the main residence exemption from 3% additional SDLT apply?

#780
Patrick
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Yes this will be ok. Are you worried about para 2(3) which applies the tests to each spouse and A did not own the home being sold? If so I think you will be ok because para 3(6)(b) refers to the purchaser or their spouse selling the old dwelling.