{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-35/paragraph-7",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-35/paragraph-7.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/35/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": null,
  "text": "In paragraph 5 (interpretation), after sub-paragraph (3) insert—\n“(3A) For the purposes of paragraph 1(1)(aa) and (ab) above “residential accommodation” means—\n(a) a building, or part of a building, that consists of a dwelling or a number of dwellings;\n(b) a building, or part of a building, used for a relevant residential purpose;\n(c) a caravan used as a place of permanent habitation; or\n(d) a houseboat.\n(3B) For the purposes of paragraph 1(1)(aa) and (ab) above “use for a relevant charitable purpose” means use by a charity in either or both of the following ways, namely—\n(a) otherwise than in the course or furtherance of a business;\n(b) as a village hall or similarly in providing social or recreational facilities for a local community.”",
  "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/2000/17/schedule/35/paragraph/7",
    "retrieved_at": "2026-10-29T09:21:00.128981+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."
}