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Amendment of section 477C of Principal Act (Help to Buy)
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7. Section 477C of the Principal Act is amended—
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(a) in subsection (1)—
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(i) in the definition of “qualifying period”, by the substitution of “31 December 2029” for “31 December 2025”, and
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(ii) in paragraph (c) of the definition of “qualifying residence”, by the deletion of “and a direct sales agreement (within the meaning of section 7 of the Act of 2021)”,
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(b) in subsection (5A), by the substitution of “31 December 2029” for “31 December 2025”,
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(c) in subsection (8)(b), by the substitution of “2029” for “2025”,
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(d) in subsection (16)(a), in subparagraphs (ii) and (iii), by the substitution of “31 December 2029” for “31 December 2025”, and
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(e) in subsection (25), by the substitution of “31 December 2029” for “31 December 2025”.
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