Group 8 is the next group, and this group relates to higher-rates residential properties transactions for inherited property. The lead and only amendment in this group is amendment 17, and I call on the Cabinet Secretary to move and speak to his amendment. Mark Drakeford.

Amendment 17 (Mark Drakeford) moved.

Llywydd, as you’ve said, this group deals with an issue in relation to inherited property. Amendment 17 provides that spouses or civil partners who are no longer living together are not to have their respective interests combined in order to establish whether the interestheld exceeds 50 per cent. This allows separated couples to be considered individually rather than being assessed as one economic unit with their former spouse or civil partner. This is consistent with other provisions in Schedule 5 relating to those who are now separated.

This amendment inserts a subparagraph into paragraph 33 of Schedule 5. It amends the rules relating to property that is inherited. The existing rule is that, where a person inherits an interest that does not exceed 50 per cent of the property, then that interest will not be taken into account when establishing if the higher rates apply to a transaction for 36 months after the date it was inherited. If spouses or civil partners both inherited interests in the property, then those interests would need to be aggregated for the purposes of establishing if an interest exceeding 50 per cent was owned.

Llywydd, this is another amendment that responds to relatively rare circumstances, but which is designed to improve the fairness of the system, and I ask Members to support it for that reason.

There are no speakers in this group—therefore, there’s no need to call the Cabinet Secretary to reply. The question is that amendment 17 be agreed. Does any Member object? Therefore, amendment 17 is agreed.

Amendment 17 in accordance with Standing Order 12. 36.

Cabinet Secretary—amendment 18.

Amendment 18 (Mark Drakeford) moved.

Formally.

The question is that amendment 18 be agreed. Does any Member object? Amendment 18 is agreed.

Amendment 18 in accordance with Standing Order 12. 36.

Cabinet Secretary—amendment 19.

Amendment 19 (Mark Drakeford) moved.

Move.

The question is that amendment 19 be agreed. Does any Member object? Amendment 19 is agreed.

Amendment 19 in accordance with Standing Order 12. 36.

Cabinet Secretary—amendment 20.

Amendment 20 (Mark Drakeford) moved.

Move.

The question is that amendment 20 agreed. Does any Member object? Amendment 20 is agreed.

Amendment 20 in accordance with Standing Order 12. 36.

Cabinet Secretary—amendment 21.

Amendment 21 (Mark Drakeford) moved.

Cynnig.

The question is that amendment 21 agreed. Does any Member object? Amendment 21 is agreed.

Amendment 21 in accordance with Standing Order 12. 36.

Mark Reckless—amendment 41.

Could I say, Llywydd, I don’t want to move amendment 41?

The amendment is not moved and will not, therefore, be voted on.

Amendment 41 (Mark Reckless) not moved.

Mark Reckless—amendment 42.

Similarly, I do not seek to move 42.

The amendment is not moved.

Amendment 42 (Mark Reckless) not moved.