Postby SDLT Geek » Sat Mar 17, 2018 11:11 pm
maths, it is indeed a good idea to ask OP to look at the order to see what provision it says it is made under. I think orders do normally refer to the relevant statutory provision, don't they? That should decide it for OP. Hopefully it refers to s24(1)(b).
It is of course the legislation that sets out the law, not what HMRC meant to say, but for what it is worth here is what appears in the Autumn Budget 2017: overview of tax legislation and rates at 1.42:
"1.42 SDLT Higher Rates As announced at Autumn Budget 2017, the government will legislate in Finance Bill 2017-18 to improve the operation of the Higher Rates of SDLT by granting relief from tax in certain cases where:
•a court order issued on a divorce or dissolution of a civil partnership prevents someone from disposing of their interest in a main residence"
https://www.gov.uk/government/publications/autumn-budget-2017-overview-of-tax-legislation-and-rates-ootlar/autumn-budget-2017-overview-of-tax-legislation-and-rates-ootlar