Tax status of first time buyer buying second home

Does anyone know if there are any tax implications (clawback of stamp duty) for a person who has purchased a home as a first time buyer but hasn't closed yet as construction not yet completed, if they put down a deposit on a second home (for investment) in the intervening period?

To complicate matters a bit more also , the second home would be in the UK?

Well if the Irish house was going to be your PPR and you close that one first then you'll get first time buyer exemptions here but you'd be liable to whatever rate of UK stamp duty applies to investors.