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Finance Bill

I do not want to detain the Committee for too long on clause 6, as we have already expressed our pleasure at its inclusion in the Bill. It copies an idea that my hon. Friend the Member for Tatton (Mr. Osborne) announced in October 2007, although the difference is that the proposal in clause 6 is limited to two years. However, I would like to ask the Government about two points of detail that have been raised with us. First, as happens in many cases now, a first-time buyer might be helped out with the cost of a purchase by a parent or relative. That person might not have owned a home previously, but the provision applies if, as proposed new section 57AA(1)(d) of the Finance Act 2003 says,""the purchaser, or (if more than one) each of the purchasers, is a first-time buyer who intends to occupy the residential property as the purchaser's only or main residence"." If a relative helps someone to buy a property but will not be living there full time, does the purchaser of that property still qualify for the relief? The second point that has been raised with me relates to proposed new section 57AA(2)(a) of the 2003 Act, which says that "first-time buyer" means a person who""has not previously been a purchaser in relation to a relevant acquisition of a major interest in land"." My understanding is that someone over 18 living at home would, even if they were not the purchaser, be deemed for legal reasons to have a major interest in land, and that their consent might be required if the home were being remortgaged. How is that situation dealt with in proposed new subsection (2)(a)?