{
  "url": "https://openlegislation.uk/finance-act-1988/schedule-4/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-act-1988/schedule-4/paragraph-4.json",
  "legislation": "ukpga/1988/39",
  "legislation_title": "Finance Act 1988",
  "legislation_url": "https://openlegislation.uk/finance-act-1988",
  "path": "schedule/4/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "In section 291 (individuals qualifying for relief), after subsection (1) there shall be inserted—\n“(1A) An individual is connected with the company if—\n(a) he, or an associate of his, occupies or is a tenant of a dwelling-house in which the company holds an interest; and\n(b) the interest held by the company is superior to any interest in the dwelling-house held by the individual.”",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1988/39/schedule/4/paragraph/4",
    "retrieved_at": "2026-10-29T09:47:50.591815+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}