These are:
Spouses, civil partners or cohabitants bought a dwelling in circumstances in which—
the contract for the purchase transaction was entered into between 28 January 2016 and 19 May 2017 inclusive, or
the effective date of the purchase transaction was a date between 1 April 2016 and 29 June 2017 inclusive;
The dwelling sold was both individuals’ main residence at any time during the 18 months prior to the effective date, and;
Spouses, civil partners or cohabitants had only one owner on the title deeds of their previous residence and under the 2016 Act—
had to pay the additional amount despite disposing of their previous main residence in the 18 months prior to the effective date, or
have not been able to reclaim the additional amount after disposing of their previous main residence in the 18 months after the effective date.