In section 55(4) of the Duties Act 2000 —
(a) for the definition of homeowner substitute —
""homeowner "means a person—
(a) who is of or over the age of 60 years on the day on which the sale contract is entered into; and
(b) who, immediately before entering into the sale contract, holds an estate in fee simple in the whole of the land that is occupied by the person as his or her principal place of residence and whose estate is not subject to any mortgage.";
(b) the definition of pension age is repealed .