{
  "url": "https://openlegislation.uk/finance-act-2003",
  "json_url": "https://openlegislation.uk/finance-act-2003.json",
  "id": "ukpga/2003/14",
  "title": "Finance Act 2003",
  "long_title": "An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.",
  "citation": "2003 c. 14",
  "type": "ukpga",
  "year": "2003",
  "number": "14",
  "version": "current",
  "date": "2003-07-10",
  "revised": true,
  "valid_from": "2026-05-01",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 69,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-2003/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "Excise duties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1/crossheading/tobacco-products-duty",
      "kind": "crossheading",
      "number": null,
      "heading": "Tobacco products duty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "Rates of tobacco products duty",
      "url": "https://openlegislation.uk/finance-act-2003/section-1",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/tobacco-products-duty"
    },
    {
      "path": "part/1/crossheading/alcoholic-liquor-duties",
      "kind": "crossheading",
      "number": null,
      "heading": "Alcoholic liquor duties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Rate of duty on beer",
      "url": "https://openlegislation.uk/finance-act-2003/section-2",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/alcoholic-liquor-duties"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Rates of duty on wine and made-wine",
      "url": "https://openlegislation.uk/finance-act-2003/section-3",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/alcoholic-liquor-duties"
    },
    {
      "path": "part/1/crossheading/hydrocarbon-oil-duties",
      "kind": "crossheading",
      "number": null,
      "heading": "Hydrocarbon oil duties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": "Rates of hydrocarbon oil duties",
      "url": "https://openlegislation.uk/finance-act-2003/section-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/hydrocarbon-oil-duties"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": "Rebates on hydrocarbon oil duties",
      "url": "https://openlegislation.uk/finance-act-2003/section-5",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/hydrocarbon-oil-duties"
    },
    {
      "path": "part/1/crossheading/betting-and-gaming-duties",
      "kind": "crossheading",
      "number": null,
      "heading": "Betting and gaming duties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/6",
      "kind": "section",
      "number": "6",
      "heading": "General betting duty and pool betting duty: relief for losses",
      "url": "https://openlegislation.uk/finance-act-2003/section-6",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/betting-and-gaming-duties"
    },
    {
      "path": "section/7",
      "kind": "section",
      "number": "7",
      "heading": "General betting duty: betting exchanges",
      "url": "https://openlegislation.uk/finance-act-2003/section-7",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/betting-and-gaming-duties"
    },
    {
      "path": "section/8",
      "kind": "section",
      "number": "8",
      "heading": "General betting duty: restriction of exemption for on-course bets",
      "url": "https://openlegislation.uk/finance-act-2003/section-8",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/betting-and-gaming-duties"
    },
    {
      "path": "section/9",
      "kind": "section",
      "number": "9",
      "heading": "Bingo duty",
      "url": "https://openlegislation.uk/finance-act-2003/section-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/1/crossheading/betting-and-gaming-duties"
    },
    {
      "path": "section/10",
      "kind": "section",
      "number": "10",
      "heading": "Amusement machines not operated by coins or tokens",
      "url": "https://openlegislation.uk/finance-act-2003/section-10",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/betting-and-gaming-duties"
    },
    {
      "path": "section/11",
      "kind": "section",
      "number": "11",
      "heading": "Amusement machines: use of currencies other than sterling",
      "url": "https://openlegislation.uk/finance-act-2003/section-11",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/betting-and-gaming-duties"
    },
    {
      "path": "section/12",
      "kind": "section",
      "number": "12",
      "heading": "Responsibility for unlicensed amusement machines",
      "url": "https://openlegislation.uk/finance-act-2003/section-12",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/betting-and-gaming-duties"
    },
    {
      "path": "section/13",
      "kind": "section",
      "number": "13",
      "heading": "Rates of gaming duty",
      "url": "https://openlegislation.uk/finance-act-2003/section-13",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/betting-and-gaming-duties"
    },
    {
      "path": "part/1/crossheading/vehicle-excise-duty",
      "kind": "crossheading",
      "number": null,
      "heading": "Vehicle excise duty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/14",
      "kind": "section",
      "number": "14",
      "heading": "Vehicle excise duty: rates",
      "url": "https://openlegislation.uk/finance-act-2003/section-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1/crossheading/vehicle-excise-duty"
    },
    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": "Disclosure for exemptions: Northern Ireland",
      "url": "https://openlegislation.uk/finance-act-2003/section-15",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/vehicle-excise-duty"
    },
    {
      "path": "section/16",
      "kind": "section",
      "number": "16",
      "heading": "Duty at higher rate: exception for tractive units",
      "url": "https://openlegislation.uk/finance-act-2003/section-16",
      "extent": null,
      "status": null,
      "parent": "part/1/crossheading/vehicle-excise-duty"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "Value added tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/17",
      "kind": "section",
      "number": "17",
      "heading": "Requirement of evidence or security",
      "url": "https://openlegislation.uk/finance-act-2003/section-17",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/18",
      "kind": "section",
      "number": "18",
      "heading": "Joint and several liability for unpaid VAT of another trader",
      "url": "https://openlegislation.uk/finance-act-2003/section-18",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/19",
      "kind": "section",
      "number": "19",
      "heading": "Face-value vouchers",
      "url": "https://openlegislation.uk/finance-act-2003/section-19",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/20",
      "kind": "section",
      "number": "20",
      "heading": "Supplies arising from prior grant of fee simple",
      "url": "https://openlegislation.uk/finance-act-2003/section-20",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/21",
      "kind": "section",
      "number": "21",
      "heading": "Business gifts",
      "url": "https://openlegislation.uk/finance-act-2003/section-21",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/22",
      "kind": "section",
      "number": "22",
      "heading": "Non-business use of business property",
      "url": "https://openlegislation.uk/finance-act-2003/section-22",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/2"
    },
    {
      "path": "section/23",
      "kind": "section",
      "number": "23",
      "heading": "Supply of electronic services in member States: special accounting scheme",
      "url": "https://openlegislation.uk/finance-act-2003/section-23",
      "extent": null,
      "status": "repealed",
      "parent": "part/2"
    },
    {
      "path": "part/3",
      "kind": "part",
      "number": "3",
      "heading": "Taxes and duties on importation and exportation: penalties",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/3/crossheading/preliminary",
      "kind": "crossheading",
      "number": null,
      "heading": "Preliminary",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/24",
      "kind": "section",
      "number": "24",
      "heading": "Introductory",
      "url": "https://openlegislation.uk/finance-act-2003/section-24",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/crossheading/preliminary"
    },
    {
      "path": "part/3/crossheading/the-penalties",
      "kind": "crossheading",
      "number": null,
      "heading": "The penalties",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/25",
      "kind": "section",
      "number": "25",
      "heading": "Penalty for evasion",
      "url": "https://openlegislation.uk/finance-act-2003/section-25",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/crossheading/the-penalties"
    },
    {
      "path": "section/26",
      "kind": "section",
      "number": "26",
      "heading": "Penalty for contravention of relevant rule",
      "url": "https://openlegislation.uk/finance-act-2003/section-26",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/crossheading/the-penalties"
    },
    {
      "path": "section/27",
      "kind": "section",
      "number": "27",
      "heading": "Exceptions from section 26",
      "url": "https://openlegislation.uk/finance-act-2003/section-27",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/the-penalties"
    },
    {
      "path": "section/28",
      "kind": "section",
      "number": "28",
      "heading": "Liability of directors etc where body corporate liable to penalty for evasion",
      "url": "https://openlegislation.uk/finance-act-2003/section-28",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/the-penalties"
    },
    {
      "path": "part/3/crossheading/reduction-of-amount-of-penalty",
      "kind": "crossheading",
      "number": null,
      "heading": "Reduction of amount of penalty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/29",
      "kind": "section",
      "number": "29",
      "heading": "Reduction of penalty under section 25 or 26",
      "url": "https://openlegislation.uk/finance-act-2003/section-29",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/reduction-of-amount-of-penalty"
    },
    {
      "path": "part/3/crossheading/demand-notices",
      "kind": "crossheading",
      "number": null,
      "heading": "Demand notices",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/30",
      "kind": "section",
      "number": "30",
      "heading": "Demands for penalties",
      "url": "https://openlegislation.uk/finance-act-2003/section-30",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/crossheading/demand-notices"
    },
    {
      "path": "section/31",
      "kind": "section",
      "number": "31",
      "heading": "Time limits for demands for penalties",
      "url": "https://openlegislation.uk/finance-act-2003/section-31",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/demand-notices"
    },
    {
      "path": "section/32",
      "kind": "section",
      "number": "32",
      "heading": "No prosecution after demand notice for penalty under section 26",
      "url": "https://openlegislation.uk/finance-act-2003/section-32",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/crossheading/demand-notices"
    },
    {
      "path": "part/3/crossheading/reviews",
      "kind": "crossheading",
      "number": null,
      "heading": "Appeals and reviews",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/33",
      "kind": "section",
      "number": "33",
      "heading": "Right to appeal against certain decisions",
      "url": "https://openlegislation.uk/finance-act-2003/section-33",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/crossheading/reviews"
    },
    {
      "path": "section/33A",
      "kind": "section",
      "number": "33A",
      "heading": "Offer of review",
      "url": "https://openlegislation.uk/finance-act-2003/section-33A",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/reviews"
    },
    {
      "path": "section/33B",
      "kind": "section",
      "number": "33B",
      "heading": "Review by HMRC",
      "url": "https://openlegislation.uk/finance-act-2003/section-33B",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/reviews"
    },
    {
      "path": "section/33C",
      "kind": "section",
      "number": "33C",
      "heading": "Extensions of time",
      "url": "https://openlegislation.uk/finance-act-2003/section-33C",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/reviews"
    },
    {
      "path": "section/33D",
      "kind": "section",
      "number": "33D",
      "heading": "Review out of time",
      "url": "https://openlegislation.uk/finance-act-2003/section-33D",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/reviews"
    },
    {
      "path": "section/33E",
      "kind": "section",
      "number": "33E",
      "heading": "Nature of review etc",
      "url": "https://openlegislation.uk/finance-act-2003/section-33E",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/reviews"
    },
    {
      "path": "section/33F",
      "kind": "section",
      "number": "33F",
      "heading": "Bringing of appeals",
      "url": "https://openlegislation.uk/finance-act-2003/section-33F",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/crossheading/reviews"
    },
    {
      "path": "section/34",
      "kind": "section",
      "number": "34",
      "heading": "Time limit and right to further review",
      "url": "https://openlegislation.uk/finance-act-2003/section-34",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/crossheading/reviews"
    },
    {
      "path": "section/35",
      "kind": "section",
      "number": "35",
      "heading": "Powers of Commissioners on a review",
      "url": "https://openlegislation.uk/finance-act-2003/section-35",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/crossheading/reviews"
    },
    {
      "path": "section/36n",
      "kind": "section",
      "number": "36",
      "heading": "Appeals to a tribunal",
      "url": "https://openlegislation.uk/finance-act-2003/section-36n",
      "extent": null,
      "status": "repealed",
      "parent": "part/3/crossheading/reviews"
    },
    {
      "path": "section/37n",
      "kind": "section",
      "number": "37",
      "heading": "Appeal tribunals",
      "url": "https://openlegislation.uk/finance-act-2003/section-37n",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/reviews"
    },
    {
      "path": "part/3/crossheading/evidence",
      "kind": "crossheading",
      "number": null,
      "heading": "Evidence",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/38",
      "kind": "section",
      "number": "38",
      "heading": "Admissibility of certain statements and documents",
      "url": "https://openlegislation.uk/finance-act-2003/section-38",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/crossheading/evidence"
    },
    {
      "path": "part/3/crossheading/miscellaneous-and-supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Miscellaneous and supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/39",
      "kind": "section",
      "number": "39",
      "heading": "Service of notices",
      "url": "https://openlegislation.uk/finance-act-2003/section-39",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/miscellaneous-and-supplementary"
    },
    {
      "path": "section/40",
      "kind": "section",
      "number": "40",
      "heading": "Penalties not to be deducted for income tax or corporation tax purposes",
      "url": "https://openlegislation.uk/finance-act-2003/section-40",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/crossheading/miscellaneous-and-supplementary"
    },
    {
      "path": "section/41",
      "kind": "section",
      "number": "41",
      "heading": "Regulations and orders",
      "url": "https://openlegislation.uk/finance-act-2003/section-41",
      "extent": null,
      "status": null,
      "parent": "part/3/crossheading/miscellaneous-and-supplementary"
    },
    {
      "path": "part/4",
      "kind": "part",
      "number": "4",
      "heading": "Stamp duty land tax",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/4/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "section/42",
      "kind": "section",
      "number": "42",
      "heading": "The tax",
      "url": "https://openlegislation.uk/finance-act-2003/section-42",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/introduction"
    },
    {
      "path": "part/4/crossheading/land-transactions",
      "kind": "crossheading",
      "number": null,
      "heading": "Land transactions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "section/43",
      "kind": "section",
      "number": "43",
      "heading": "Land transactions",
      "url": "https://openlegislation.uk/finance-act-2003/section-43",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/land-transactions"
    },
    {
      "path": "section/44",
      "kind": "section",
      "number": "44",
      "heading": "Contract and conveyance",
      "url": "https://openlegislation.uk/finance-act-2003/section-44",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/land-transactions"
    },
    {
      "path": "section/44A",
      "kind": "section",
      "number": "44A",
      "heading": "Contract providing for conveyance to third party",
      "url": "https://openlegislation.uk/finance-act-2003/section-44A",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/land-transactions"
    },
    {
      "path": "section/45",
      "kind": "section",
      "number": "45",
      "heading": "Transactions entered into before completion of contract",
      "url": "https://openlegislation.uk/finance-act-2003/section-45",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/land-transactions"
    },
    {
      "path": "section/45A",
      "kind": "section",
      "number": "45A",
      "heading": "Contract providing for conveyance to third party: effect of transfer of rights",
      "url": "https://openlegislation.uk/finance-act-2003/section-45A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/land-transactions"
    },
    {
      "path": "section/46",
      "kind": "section",
      "number": "46",
      "heading": "Options and rights of pre-emption",
      "url": "https://openlegislation.uk/finance-act-2003/section-46",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/land-transactions"
    },
    {
      "path": "section/47",
      "kind": "section",
      "number": "47",
      "heading": "Exchanges",
      "url": "https://openlegislation.uk/finance-act-2003/section-47",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/land-transactions"
    },
    {
      "path": "part/4/crossheading/chargeable-interests-chargeable-transactions-and-chargeable-consideration",
      "kind": "crossheading",
      "number": null,
      "heading": "Chargeable interests, chargeable transactions and chargeable consideration",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "section/48",
      "kind": "section",
      "number": "48",
      "heading": "Chargeable interests",
      "url": "https://openlegislation.uk/finance-act-2003/section-48",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/chargeable-interests-chargeable-transactions-and-chargeable-consideration"
    },
    {
      "path": "section/48A",
      "kind": "section",
      "number": "48A",
      "heading": "Interests, transactions and consideration where land in England and Wales",
      "url": "https://openlegislation.uk/finance-act-2003/section-48A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/chargeable-interests-chargeable-transactions-and-chargeable-consideration"
    },
    {
      "path": "section/49",
      "kind": "section",
      "number": "49",
      "heading": "Chargeable transactions",
      "url": "https://openlegislation.uk/finance-act-2003/section-49",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/chargeable-interests-chargeable-transactions-and-chargeable-consideration"
    },
    {
      "path": "section/50",
      "kind": "section",
      "number": "50",
      "heading": "Chargeable consideration",
      "url": "https://openlegislation.uk/finance-act-2003/section-50",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/chargeable-interests-chargeable-transactions-and-chargeable-consideration"
    },
    {
      "path": "section/51",
      "kind": "section",
      "number": "51",
      "heading": "Contingent, uncertain or unascertained consideration",
      "url": "https://openlegislation.uk/finance-act-2003/section-51",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/chargeable-interests-chargeable-transactions-and-chargeable-consideration"
    },
    {
      "path": "section/52",
      "kind": "section",
      "number": "52",
      "heading": "Annuities etc: chargeable consideration limited to twelve years' payments",
      "url": "https://openlegislation.uk/finance-act-2003/section-52",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/chargeable-interests-chargeable-transactions-and-chargeable-consideration"
    },
    {
      "path": "section/53",
      "kind": "section",
      "number": "53",
      "heading": "Deemed market value where transaction involves connected company",
      "url": "https://openlegislation.uk/finance-act-2003/section-53",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/chargeable-interests-chargeable-transactions-and-chargeable-consideration"
    },
    {
      "path": "section/54",
      "kind": "section",
      "number": "54",
      "heading": "Exceptions from deemed market value rule",
      "url": "https://openlegislation.uk/finance-act-2003/section-54",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/chargeable-interests-chargeable-transactions-and-chargeable-consideration"
    },
    {
      "path": "part/4/crossheading/amount-of-tax-chargeable",
      "kind": "crossheading",
      "number": null,
      "heading": "Amount of tax chargeable",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "section/55",
      "kind": "section",
      "number": "55",
      "heading": "Amount of tax chargeable: general",
      "url": "https://openlegislation.uk/finance-act-2003/section-55",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/amount-of-tax-chargeable"
    },
    {
      "path": "section/55A",
      "kind": "section",
      "number": "55A",
      "heading": "Amount of tax chargeable: higher rate for certain transactions",
      "url": "https://openlegislation.uk/finance-act-2003/section-55A",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/amount-of-tax-chargeable"
    },
    {
      "path": "section/56",
      "kind": "section",
      "number": "56",
      "heading": "Amount of tax chargeable: rent",
      "url": "https://openlegislation.uk/finance-act-2003/section-56",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/amount-of-tax-chargeable"
    },
    {
      "path": "part/4/crossheading/reliefs",
      "kind": "crossheading",
      "number": null,
      "heading": "Reliefs",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "section/57",
      "kind": "section",
      "number": "57",
      "heading": "Disadvantaged areas relief",
      "url": "https://openlegislation.uk/finance-act-2003/section-57",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/4/crossheading/reliefs"
    },
    {
      "path": "section/57A",
      "kind": "section",
      "number": "57A",
      "heading": "Sale and leaseback arrangements",
      "url": "https://openlegislation.uk/finance-act-2003/section-57A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/reliefs"
    },
    {
      "path": "section/57AA",
      "kind": "section",
      "number": "57AA",
      "heading": "First-time buyers",
      "url": "https://openlegislation.uk/finance-act-2003/section-57AA",
      "extent": null,
      "status": "repealed",
      "parent": "part/4/crossheading/reliefs"
    },
    {
      "path": "section/57B",
      "kind": "section",
      "number": "57B",
      "heading": "First-time buyers",
      "url": "https://openlegislation.uk/finance-act-2003/section-57B",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/reliefs"
    },
    {
      "path": "section/58A",
      "kind": "section",
      "number": "58A",
      "heading": "Relief for certain acquisitions of residential property",
      "url": "https://openlegislation.uk/finance-act-2003/section-58A",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/reliefs"
    },
    {
      "path": "section/58B",
      "kind": "section",
      "number": "58B",
      "heading": "Relief for new zero-carbon homes",
      "url": "https://openlegislation.uk/finance-act-2003/section-58B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/reliefs"
    },
    {
      "path": "section/58C",
      "kind": "section",
      "number": "58C",
      "heading": "Relief for new zero-carbon homes: supplemental",
      "url": "https://openlegislation.uk/finance-act-2003/section-58C",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/reliefs"
    },
    {
      "path": "section/58D",
      "kind": "section",
      "number": "58D",
      "heading": "Transfers involving multiple dwellings",
      "url": "https://openlegislation.uk/finance-act-2003/section-58D",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/reliefs"
    },
    {
      "path": "section/60",
      "kind": "section",
      "number": "60",
      "heading": "Compulsory purchase facilitating development",
      "url": "https://openlegislation.uk/finance-act-2003/section-60",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/reliefs"
    },
    {
      "path": "section/61",
      "kind": "section",
      "number": "61",
      "heading": "Compliance with planning obligations",
      "url": "https://openlegislation.uk/finance-act-2003/section-61",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/reliefs"
    },
    {
      "path": "section/61A",
      "kind": "section",
      "number": "61A",
      "heading": "Relief for special tax sites",
      "url": "https://openlegislation.uk/finance-act-2003/section-61A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/reliefs"
    },
    {
      "path": "section/62",
      "kind": "section",
      "number": "62",
      "heading": "Group relief and reconstruction or acquisition relief",
      "url": "https://openlegislation.uk/finance-act-2003/section-62",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/reliefs"
    },
    {
      "path": "section/63",
      "kind": "section",
      "number": "63",
      "heading": "Demutualisation of insurance company",
      "url": "https://openlegislation.uk/finance-act-2003/section-63",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/reliefs"
    },
    {
      "path": "section/64",
      "kind": "section",
      "number": "64",
      "heading": "Demutualisation of building society",
      "url": "https://openlegislation.uk/finance-act-2003/section-64",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/reliefs"
    },
    {
      "path": "section/64A",
      "kind": "section",
      "number": "64A",
      "heading": "Initial transfer of assets to trustees of unit trust scheme",
      "url": "https://openlegislation.uk/finance-act-2003/section-64A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/4/crossheading/reliefs"
    },
    {
      "path": "section/65",
      "kind": "section",
      "number": "65",
      "heading": "Incorporation of limited liability partnership",
      "url": "https://openlegislation.uk/finance-act-2003/section-65",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/reliefs"
    },
    {
      "path": "section/65A",
      "kind": "section",
      "number": "65A",
      "heading": "Seeding relief",
      "url": "https://openlegislation.uk/finance-act-2003/section-65A",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/reliefs"
    },
    {
      "path": "section/66",
      "kind": "section",
      "number": "66",
      "heading": "Transfers involving public bodies",
      "url": "https://openlegislation.uk/finance-act-2003/section-66",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/reliefs"
    },
    {
      "path": "section/66A",
      "kind": "section",
      "number": "66A",
      "heading": "Resolution of financial institutions",
      "url": "https://openlegislation.uk/finance-act-2003/section-66A",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/reliefs"
    },
    {
      "path": "section/67",
      "kind": "section",
      "number": "67",
      "heading": "Transfer in consequence of reorganisation of parliamentary constituencies",
      "url": "https://openlegislation.uk/finance-act-2003/section-67",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/reliefs"
    },
    {
      "path": "section/67A",
      "kind": "section",
      "number": "67A",
      "heading": "Acquisitions by certain health service bodies",
      "url": "https://openlegislation.uk/finance-act-2003/section-67A",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/reliefs"
    },
    {
      "path": "section/68",
      "kind": "section",
      "number": "68",
      "heading": "Charities relief",
      "url": "https://openlegislation.uk/finance-act-2003/section-68",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/reliefs"
    },
    {
      "path": "section/69",
      "kind": "section",
      "number": "69",
      "heading": "Acquisition by bodies established for national purposes",
      "url": "https://openlegislation.uk/finance-act-2003/section-69",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/reliefs"
    },
    {
      "path": "section/70",
      "kind": "section",
      "number": "70",
      "heading": "Right to buy transactions, shared ownership leases etc",
      "url": "https://openlegislation.uk/finance-act-2003/section-70",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/reliefs"
    },
    {
      "path": "section/71",
      "kind": "section",
      "number": "71",
      "heading": "Certain acquisitions by registered providers of social housing etc",
      "url": "https://openlegislation.uk/finance-act-2003/section-71",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/reliefs"
    },
    {
      "path": "section/71A",
      "kind": "section",
      "number": "71A",
      "heading": "Alternative property finance: land sold to financial institution and leased to person",
      "url": "https://openlegislation.uk/finance-act-2003/section-71A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/reliefs"
    },
    {
      "path": "section/72",
      "kind": "section",
      "number": "72",
      "heading": "Alternative property finance in Scotland: land sold to financial institution and leased to person",
      "url": "https://openlegislation.uk/finance-act-2003/section-72",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/4/crossheading/reliefs"
    },
    {
      "path": "section/72A",
      "kind": "section",
      "number": "72A",
      "heading": "Alternative property finance in Scotland: land sold to financial institution and person in common",
      "url": "https://openlegislation.uk/finance-act-2003/section-72A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/4/crossheading/reliefs"
    },
    {
      "path": "section/73",
      "kind": "section",
      "number": "73",
      "heading": "Alternative property finance: land sold to financial institution and re-sold to person",
      "url": "https://openlegislation.uk/finance-act-2003/section-73",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/reliefs"
    },
    {
      "path": "section/73A",
      "kind": "section",
      "number": "73A",
      "heading": "Sections 71A to 73: relationship with Schedule 7",
      "url": "https://openlegislation.uk/finance-act-2003/section-73A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/reliefs"
    },
    {
      "path": "section/73AB",
      "kind": "section",
      "number": "73AB",
      "heading": "Section 71A : arrangements to transfer control of financial institution",
      "url": "https://openlegislation.uk/finance-act-2003/section-73AB",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/reliefs"
    },
    {
      "path": "section/73B",
      "kind": "section",
      "number": "73B",
      "heading": "Exempt interests",
      "url": "https://openlegislation.uk/finance-act-2003/section-73B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/reliefs"
    },
    {
      "path": "section/73BA",
      "kind": "section",
      "number": "73BA",
      "heading": "Meaning of “financial institution”",
      "url": "https://openlegislation.uk/finance-act-2003/section-73BA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/reliefs"
    },
    {
      "path": "section/73C",
      "kind": "section",
      "number": "73C",
      "heading": "Alternative finance investment bonds",
      "url": "https://openlegislation.uk/finance-act-2003/section-73C",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/reliefs"
    },
    {
      "path": "section/73CA",
      "kind": "section",
      "number": "73CA",
      "heading": "Sections 71A to 73: first-time buyers",
      "url": "https://openlegislation.uk/finance-act-2003/section-73CA",
      "extent": null,
      "status": "repealed",
      "parent": "part/4/crossheading/reliefs"
    },
    {
      "path": "section/74",
      "kind": "section",
      "number": "74",
      "heading": "Exercise of collective rights by tenants of flats",
      "url": "https://openlegislation.uk/finance-act-2003/section-74",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/reliefs"
    },
    {
      "path": "section/75",
      "kind": "section",
      "number": "75",
      "heading": "Crofting community right to buy",
      "url": "https://openlegislation.uk/finance-act-2003/section-75",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/4/crossheading/reliefs"
    },
    {
      "path": "part/4/crossheading/increased-rates-for-nonresident-transactions",
      "kind": "crossheading",
      "number": null,
      "heading": "Increased rates for non-resident transactions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "section/75ZA",
      "kind": "section",
      "number": "75ZA",
      "heading": "Increased rates for non-resident transactions",
      "url": "https://openlegislation.uk/finance-act-2003/section-75ZA",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/increased-rates-for-nonresident-transactions"
    },
    {
      "path": "part/4/crossheading/antiavoidance",
      "kind": "crossheading",
      "number": null,
      "heading": "Anti-avoidance",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "section/75A",
      "kind": "section",
      "number": "75A",
      "heading": "Anti-avoidance",
      "url": "https://openlegislation.uk/finance-act-2003/section-75A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/antiavoidance"
    },
    {
      "path": "section/75B",
      "kind": "section",
      "number": "75B",
      "heading": "Anti-avoidance: incidental transactions",
      "url": "https://openlegislation.uk/finance-act-2003/section-75B",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/antiavoidance"
    },
    {
      "path": "section/75C",
      "kind": "section",
      "number": "75C",
      "heading": "Anti-avoidance: supplemental",
      "url": "https://openlegislation.uk/finance-act-2003/section-75C",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/antiavoidance"
    },
    {
      "path": "part/4/crossheading/returns-and-other-administrative-matters",
      "kind": "crossheading",
      "number": null,
      "heading": "Returns and other administrative matters",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "section/76",
      "kind": "section",
      "number": "76",
      "heading": "Duty to deliver land transaction return",
      "url": "https://openlegislation.uk/finance-act-2003/section-76",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/returns-and-other-administrative-matters"
    },
    {
      "path": "section/77",
      "kind": "section",
      "number": "77",
      "heading": "Notifiable transactions",
      "url": "https://openlegislation.uk/finance-act-2003/section-77",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/returns-and-other-administrative-matters"
    },
    {
      "path": "section/77A",
      "kind": "section",
      "number": "77A",
      "heading": "Exceptions for certain acquisitions of major interests in land",
      "url": "https://openlegislation.uk/finance-act-2003/section-77A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/returns-and-other-administrative-matters"
    },
    {
      "path": "section/78",
      "kind": "section",
      "number": "78",
      "heading": "Returns, enquiries, assessments and related matters",
      "url": "https://openlegislation.uk/finance-act-2003/section-78",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/returns-and-other-administrative-matters"
    },
    {
      "path": "section/78A",
      "kind": "section",
      "number": "78A",
      "heading": "Disclosure of information contained in land transaction returns",
      "url": "https://openlegislation.uk/finance-act-2003/section-78A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/returns-and-other-administrative-matters"
    },
    {
      "path": "section/79",
      "kind": "section",
      "number": "79",
      "heading": "Registration of land transactions etc",
      "url": "https://openlegislation.uk/finance-act-2003/section-79",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/returns-and-other-administrative-matters"
    },
    {
      "path": "section/80",
      "kind": "section",
      "number": "80",
      "heading": "Adjustment where contingency ceases or consideration is ascertained",
      "url": "https://openlegislation.uk/finance-act-2003/section-80",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/returns-and-other-administrative-matters"
    },
    {
      "path": "section/81",
      "kind": "section",
      "number": "81",
      "heading": "Further return where relief withdrawn",
      "url": "https://openlegislation.uk/finance-act-2003/section-81",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/returns-and-other-administrative-matters"
    },
    {
      "path": "section/81ZA",
      "kind": "section",
      "number": "81ZA",
      "heading": "Alternative finance arrangements: return where relief withdrawn",
      "url": "https://openlegislation.uk/finance-act-2003/section-81ZA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/returns-and-other-administrative-matters"
    },
    {
      "path": "section/81A",
      "kind": "section",
      "number": "81A",
      "heading": "Return or further return in consequence of later linked transaction",
      "url": "https://openlegislation.uk/finance-act-2003/section-81A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/returns-and-other-administrative-matters"
    },
    {
      "path": "section/81B",
      "kind": "section",
      "number": "81B",
      "heading": "Declaration by person authorised to act on behalf of individual",
      "url": "https://openlegislation.uk/finance-act-2003/section-81B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/returns-and-other-administrative-matters"
    },
    {
      "path": "section/82",
      "kind": "section",
      "number": "82",
      "heading": "Loss or destruction of, or damage to, return etc",
      "url": "https://openlegislation.uk/finance-act-2003/section-82",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/returns-and-other-administrative-matters"
    },
    {
      "path": "section/82A",
      "kind": "section",
      "number": "82A",
      "heading": "Claims not included in returns",
      "url": "https://openlegislation.uk/finance-act-2003/section-82A",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/returns-and-other-administrative-matters"
    },
    {
      "path": "section/83",
      "kind": "section",
      "number": "83",
      "heading": "Formal requirements as to assessments, penalty determinations etc",
      "url": "https://openlegislation.uk/finance-act-2003/section-83",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/returns-and-other-administrative-matters"
    },
    {
      "path": "section/84",
      "kind": "section",
      "number": "84",
      "heading": "Delivery and service of documents",
      "url": "https://openlegislation.uk/finance-act-2003/section-84",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/returns-and-other-administrative-matters"
    },
    {
      "path": "part/4/crossheading/liability-for-and-payment-of-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Liability for and payment of tax",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "section/85",
      "kind": "section",
      "number": "85",
      "heading": "Liability for tax",
      "url": "https://openlegislation.uk/finance-act-2003/section-85",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/liability-for-and-payment-of-tax"
    },
    {
      "path": "section/86",
      "kind": "section",
      "number": "86",
      "heading": "Payment of tax",
      "url": "https://openlegislation.uk/finance-act-2003/section-86",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/liability-for-and-payment-of-tax"
    },
    {
      "path": "section/87",
      "kind": "section",
      "number": "87",
      "heading": "Interest on unpaid tax",
      "url": "https://openlegislation.uk/finance-act-2003/section-87",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/liability-for-and-payment-of-tax"
    },
    {
      "path": "section/87A",
      "kind": "section",
      "number": "87A",
      "heading": "Interest on unpaid tax: cases involving Reserved Investor Fund (Contractual Schemes)",
      "url": "https://openlegislation.uk/finance-act-2003/section-87A",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/liability-for-and-payment-of-tax"
    },
    {
      "path": "section/88",
      "kind": "section",
      "number": "88",
      "heading": "Interest on penalties",
      "url": "https://openlegislation.uk/finance-act-2003/section-88",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/liability-for-and-payment-of-tax"
    },
    {
      "path": "section/89",
      "kind": "section",
      "number": "89",
      "heading": "Interest on repayment of tax overpaid etc",
      "url": "https://openlegislation.uk/finance-act-2003/section-89",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/liability-for-and-payment-of-tax"
    },
    {
      "path": "section/90",
      "kind": "section",
      "number": "90",
      "heading": "Application to defer payment in case of contingent or uncertain consideration",
      "url": "https://openlegislation.uk/finance-act-2003/section-90",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/liability-for-and-payment-of-tax"
    },
    {
      "path": "section/91",
      "kind": "section",
      "number": "91",
      "heading": "Collection and recovery of tax etc",
      "url": "https://openlegislation.uk/finance-act-2003/section-91",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/liability-for-and-payment-of-tax"
    },
    {
      "path": "section/92",
      "kind": "section",
      "number": "92",
      "heading": "Payment by cheque",
      "url": "https://openlegislation.uk/finance-act-2003/section-92",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/liability-for-and-payment-of-tax"
    },
    {
      "path": "part/4/crossheading/compliance",
      "kind": "crossheading",
      "number": null,
      "heading": "Compliance",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "section/93",
      "kind": "section",
      "number": "93",
      "heading": "Information powers",
      "url": "https://openlegislation.uk/finance-act-2003/section-93",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/compliance"
    },
    {
      "path": "section/94",
      "kind": "section",
      "number": "94",
      "heading": "Power to inspect premises",
      "url": "https://openlegislation.uk/finance-act-2003/section-94",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/4/crossheading/compliance"
    },
    {
      "path": "section/95",
      "kind": "section",
      "number": "95",
      "heading": "Offence of fraudulent evasion of tax",
      "url": "https://openlegislation.uk/finance-act-2003/section-95",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/compliance"
    },
    {
      "path": "section/96",
      "kind": "section",
      "number": "96",
      "heading": "Penalty for assisting in preparation of incorrect return etc",
      "url": "https://openlegislation.uk/finance-act-2003/section-96",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/4/crossheading/compliance"
    },
    {
      "path": "section/97",
      "kind": "section",
      "number": "97",
      "heading": "Power to allow further time and reasonable excuse for failure",
      "url": "https://openlegislation.uk/finance-act-2003/section-97",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/compliance"
    },
    {
      "path": "section/98",
      "kind": "section",
      "number": "98",
      "heading": "Admissibility of evidence not affected by offer of settlement etc",
      "url": "https://openlegislation.uk/finance-act-2003/section-98",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/compliance"
    },
    {
      "path": "section/99",
      "kind": "section",
      "number": "99",
      "heading": "General provisions about penalties",
      "url": "https://openlegislation.uk/finance-act-2003/section-99",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/compliance"
    },
    {
      "path": "part/4/crossheading/application-of-provisions",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of provisions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "section/100",
      "kind": "section",
      "number": "100",
      "heading": "Companies",
      "url": "https://openlegislation.uk/finance-act-2003/section-100",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/application-of-provisions"
    },
    {
      "path": "section/101",
      "kind": "section",
      "number": "101",
      "heading": "Unit trust schemes",
      "url": "https://openlegislation.uk/finance-act-2003/section-101",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/application-of-provisions"
    },
    {
      "path": "section/102",
      "kind": "section",
      "number": "102",
      "heading": "Open-ended investment companies",
      "url": "https://openlegislation.uk/finance-act-2003/section-102",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/application-of-provisions"
    },
    {
      "path": "section/102A",
      "kind": "section",
      "number": "102A",
      "heading": "Co-ownership ... contractual schemes",
      "url": "https://openlegislation.uk/finance-act-2003/section-102A",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/application-of-provisions"
    },
    {
      "path": "section/103",
      "kind": "section",
      "number": "103",
      "heading": "Joint purchasers",
      "url": "https://openlegislation.uk/finance-act-2003/section-103",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/application-of-provisions"
    },
    {
      "path": "section/104",
      "kind": "section",
      "number": "104",
      "heading": "Partnerships",
      "url": "https://openlegislation.uk/finance-act-2003/section-104",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/application-of-provisions"
    },
    {
      "path": "section/105",
      "kind": "section",
      "number": "105",
      "heading": "Trustees",
      "url": "https://openlegislation.uk/finance-act-2003/section-105",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/application-of-provisions"
    },
    {
      "path": "section/106",
      "kind": "section",
      "number": "106",
      "heading": "Persons acting in a representative capacity etc",
      "url": "https://openlegislation.uk/finance-act-2003/section-106",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/application-of-provisions"
    },
    {
      "path": "section/107",
      "kind": "section",
      "number": "107",
      "heading": "Crown application",
      "url": "https://openlegislation.uk/finance-act-2003/section-107",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/application-of-provisions"
    },
    {
      "path": "part/4/crossheading/supplementary-provisions",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "section/108",
      "kind": "section",
      "number": "108",
      "heading": "Linked transactions",
      "url": "https://openlegislation.uk/finance-act-2003/section-108",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/supplementary-provisions"
    },
    {
      "path": "section/109",
      "kind": "section",
      "number": "109",
      "heading": "General power to vary this Part by regulations",
      "url": "https://openlegislation.uk/finance-act-2003/section-109",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/supplementary-provisions"
    },
    {
      "path": "section/110",
      "kind": "section",
      "number": "110",
      "heading": "Approval of regulations under general power",
      "url": "https://openlegislation.uk/finance-act-2003/section-110",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/supplementary-provisions"
    },
    {
      "path": "section/111",
      "kind": "section",
      "number": "111",
      "heading": "Claim for repayment if regulations under general power not approved",
      "url": "https://openlegislation.uk/finance-act-2003/section-111",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/supplementary-provisions"
    },
    {
      "path": "section/112",
      "kind": "section",
      "number": "112",
      "heading": "Power to amend certain provisions before implementation",
      "url": "https://openlegislation.uk/finance-act-2003/section-112",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/supplementary-provisions"
    },
    {
      "path": "section/113",
      "kind": "section",
      "number": "113",
      "heading": "Functions conferred on “the Inland Revenue”",
      "url": "https://openlegislation.uk/finance-act-2003/section-113",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/supplementary-provisions"
    },
    {
      "path": "section/114",
      "kind": "section",
      "number": "114",
      "heading": "Orders and regulations made by the Treasury or the Inland Revenue",
      "url": "https://openlegislation.uk/finance-act-2003/section-114",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/supplementary-provisions"
    },
    {
      "path": "section/115",
      "kind": "section",
      "number": "115",
      "heading": "General and Special Commissioners, appeals and other proceedings",
      "url": "https://openlegislation.uk/finance-act-2003/section-115",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/4/crossheading/supplementary-provisions"
    },
    {
      "path": "part/4/crossheading/interpretation-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation etc",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "section/116",
      "kind": "section",
      "number": "116",
      "heading": "Meaning of “residential property”",
      "url": "https://openlegislation.uk/finance-act-2003/section-116",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/interpretation-etc"
    },
    {
      "path": "section/117",
      "kind": "section",
      "number": "117",
      "heading": "Meaning of “major interest” in land",
      "url": "https://openlegislation.uk/finance-act-2003/section-117",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/interpretation-etc"
    },
    {
      "path": "section/118",
      "kind": "section",
      "number": "118",
      "heading": "Meaning of “market value”",
      "url": "https://openlegislation.uk/finance-act-2003/section-118",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/interpretation-etc"
    },
    {
      "path": "section/119",
      "kind": "section",
      "number": "119",
      "heading": "Meaning of “effective date” of a transaction",
      "url": "https://openlegislation.uk/finance-act-2003/section-119",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/interpretation-etc"
    },
    {
      "path": "section/120",
      "kind": "section",
      "number": "120",
      "heading": "Further provisions relating to leases",
      "url": "https://openlegislation.uk/finance-act-2003/section-120",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/interpretation-etc"
    },
    {
      "path": "section/121",
      "kind": "section",
      "number": "121",
      "heading": "Minor definitions",
      "url": "https://openlegislation.uk/finance-act-2003/section-121",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/interpretation-etc"
    },
    {
      "path": "section/122",
      "kind": "section",
      "number": "122",
      "heading": "Index of defined expressions",
      "url": "https://openlegislation.uk/finance-act-2003/section-122",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/4/crossheading/interpretation-etc"
    },
    {
      "path": "part/4/crossheading/final-provisions",
      "kind": "crossheading",
      "number": null,
      "heading": "Final provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "section/123",
      "kind": "section",
      "number": "123",
      "heading": "Consequential amendments",
      "url": "https://openlegislation.uk/finance-act-2003/section-123",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/final-provisions"
    },
    {
      "path": "section/124",
      "kind": "section",
      "number": "124",
      "heading": "Commencement and transitional provisions",
      "url": "https://openlegislation.uk/finance-act-2003/section-124",
      "extent": null,
      "status": null,
      "parent": "part/4/crossheading/final-provisions"
    },
    {
      "path": "part/5",
      "kind": "part",
      "number": "5",
      "heading": "Stamp duty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/125",
      "kind": "section",
      "number": "125",
      "heading": "Abolition of stamp duty except on instruments relating to stock or marketable securities",
      "url": "https://openlegislation.uk/finance-act-2003/section-125",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "section/126",
      "kind": "section",
      "number": "126",
      "heading": "Circumstances in which group relief withdrawn",
      "url": "https://openlegislation.uk/finance-act-2003/section-126",
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "section/127",
      "kind": "section",
      "number": "127",
      "heading": "Circumstances in which relief for company acquisitions withdrawn",
      "url": "https://openlegislation.uk/finance-act-2003/section-127",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/5"
    },
    {
      "path": "section/128",
      "kind": "section",
      "number": "128",
      "heading": "Exemption of certain leases granted by registered social landlords",
      "url": "https://openlegislation.uk/finance-act-2003/section-128",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/5"
    },
    {
      "path": "section/129",
      "kind": "section",
      "number": "129",
      "heading": "Relief for certain leases granted before section 128 has effect",
      "url": "https://openlegislation.uk/finance-act-2003/section-129",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/5"
    },
    {
      "path": "section/130",
      "kind": "section",
      "number": "130",
      "heading": "Registered social landlords: treatment of certain leases granted between 1st January 1990 and 27 March 2000",
      "url": "https://openlegislation.uk/finance-act-2003/section-130",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "part/6",
      "kind": "part",
      "number": "6",
      "heading": "Income tax and corporation tax: charge and rate bands",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/6/crossheading/income-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Income tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "section/131",
      "kind": "section",
      "number": "131",
      "heading": "Charge and rates for 2003-04",
      "url": "https://openlegislation.uk/finance-act-2003/section-131",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/6/crossheading/income-tax"
    },
    {
      "path": "section/132",
      "kind": "section",
      "number": "132",
      "heading": "Indexed rate bands for 2003-04: PAYE deductions etc",
      "url": "https://openlegislation.uk/finance-act-2003/section-132",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/6/crossheading/income-tax"
    },
    {
      "path": "part/6/crossheading/corporation-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Corporation tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "section/133",
      "kind": "section",
      "number": "133",
      "heading": "Charge and main rate for financial year 2004",
      "url": "https://openlegislation.uk/finance-act-2003/section-133",
      "extent": null,
      "status": null,
      "parent": "part/6/crossheading/corporation-tax"
    },
    {
      "path": "section/134",
      "kind": "section",
      "number": "134",
      "heading": "Small companies' rate and fraction for financial year 2003",
      "url": "https://openlegislation.uk/finance-act-2003/section-134",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/6/crossheading/corporation-tax"
    },
    {
      "path": "section/135",
      "kind": "section",
      "number": "135",
      "heading": "Corporation tax starting rate and fraction for financial year 2003",
      "url": "https://openlegislation.uk/finance-act-2003/section-135",
      "extent": null,
      "status": null,
      "parent": "part/6/crossheading/corporation-tax"
    },
    {
      "path": "part/7",
      "kind": "part",
      "number": "7",
      "heading": "Income tax, corporation tax and capital gains tax: general",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/7/crossheading/employment-income-and-related-matters",
      "kind": "crossheading",
      "number": null,
      "heading": "Employment income and related matters",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "section/136",
      "kind": "section",
      "number": "136",
      "heading": "Provision of services through intermediary",
      "url": "https://openlegislation.uk/finance-act-2003/section-136",
      "extent": null,
      "status": null,
      "parent": "part/7/crossheading/employment-income-and-related-matters"
    },
    {
      "path": "section/137",
      "kind": "section",
      "number": "137",
      "heading": "Exemption where homeworker’s additional expenses met by employer",
      "url": "https://openlegislation.uk/finance-act-2003/section-137",
      "extent": null,
      "status": null,
      "parent": "part/7/crossheading/employment-income-and-related-matters"
    },
    {
      "path": "section/138",
      "kind": "section",
      "number": "138",
      "heading": "Taxable benefits: lower threshold for cars with a CO2 emissions figure",
      "url": "https://openlegislation.uk/finance-act-2003/section-138",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/crossheading/employment-income-and-related-matters"
    },
    {
      "path": "section/139",
      "kind": "section",
      "number": "139",
      "heading": "Approved share plans and schemes",
      "url": "https://openlegislation.uk/finance-act-2003/section-139",
      "extent": null,
      "status": null,
      "parent": "part/7/crossheading/employment-income-and-related-matters"
    },
    {
      "path": "section/140",
      "kind": "section",
      "number": "140",
      "heading": "Employee securities and options",
      "url": "https://openlegislation.uk/finance-act-2003/section-140",
      "extent": null,
      "status": null,
      "parent": "part/7/crossheading/employment-income-and-related-matters"
    },
    {
      "path": "section/141",
      "kind": "section",
      "number": "141",
      "heading": "Corporation tax relief for employee share acquisitions",
      "url": "https://openlegislation.uk/finance-act-2003/section-141",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/7/crossheading/employment-income-and-related-matters"
    },
    {
      "path": "section/142",
      "kind": "section",
      "number": "142",
      "heading": "Ending of relief for contributions to QUESTS",
      "url": "https://openlegislation.uk/finance-act-2003/section-142",
      "extent": null,
      "status": null,
      "parent": "part/7/crossheading/employment-income-and-related-matters"
    },
    {
      "path": "section/143",
      "kind": "section",
      "number": "143",
      "heading": "Restriction of deductions for employee benefit contributions",
      "url": "https://openlegislation.uk/finance-act-2003/section-143",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/7/crossheading/employment-income-and-related-matters"
    },
    {
      "path": "section/144",
      "kind": "section",
      "number": "144",
      "heading": "PAYE on notional payments: reimbursement period",
      "url": "https://openlegislation.uk/finance-act-2003/section-144",
      "extent": null,
      "status": null,
      "parent": "part/7/crossheading/employment-income-and-related-matters"
    },
    {
      "path": "section/145",
      "kind": "section",
      "number": "145",
      "heading": "PAYE: regulations and notional payments",
      "url": "https://openlegislation.uk/finance-act-2003/section-145",
      "extent": null,
      "status": null,
      "parent": "part/7/crossheading/employment-income-and-related-matters"
    },
    {
      "path": "section/146",
      "kind": "section",
      "number": "146",
      "heading": "Payroll giving: extension of 10% supplement to 5th April 2004",
      "url": "https://openlegislation.uk/finance-act-2003/section-146",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/7/crossheading/employment-income-and-related-matters"
    },
    {
      "path": "section/147",
      "kind": "section",
      "number": "147",
      "heading": "Sub-contractor deductions etc: interest on late payment or repayment",
      "url": "https://openlegislation.uk/finance-act-2003/section-147",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/crossheading/employment-income-and-related-matters"
    },
    {
      "path": "part/7/crossheading/taxation-of-nonresident-companies-and-related-matters",
      "kind": "crossheading",
      "number": null,
      "heading": "Taxation of non-resident companies and related matters",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "section/148",
      "kind": "section",
      "number": "148",
      "heading": "Meaning of “permanent establishment”",
      "url": "https://openlegislation.uk/finance-act-2003/section-148",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/7/crossheading/taxation-of-nonresident-companies-and-related-matters"
    },
    {
      "path": "section/149",
      "kind": "section",
      "number": "149",
      "heading": "Non-resident companies: basis of charge to corporation tax",
      "url": "https://openlegislation.uk/finance-act-2003/section-149",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/crossheading/taxation-of-nonresident-companies-and-related-matters"
    },
    {
      "path": "section/150",
      "kind": "section",
      "number": "150",
      "heading": "Non-resident companies: assessment, collection and recovery of corporation tax",
      "url": "https://openlegislation.uk/finance-act-2003/section-150",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/7/crossheading/taxation-of-nonresident-companies-and-related-matters"
    },
    {
      "path": "section/151",
      "kind": "section",
      "number": "151",
      "heading": "Non-resident companies: extent of charge to income tax",
      "url": "https://openlegislation.uk/finance-act-2003/section-151",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/7/crossheading/taxation-of-nonresident-companies-and-related-matters"
    },
    {
      "path": "section/152",
      "kind": "section",
      "number": "152",
      "heading": "Non-resident companies: transactions carried out through broker, investment manager or Lloyd’s agent",
      "url": "https://openlegislation.uk/finance-act-2003/section-152",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/7/crossheading/taxation-of-nonresident-companies-and-related-matters"
    },
    {
      "path": "section/153",
      "kind": "section",
      "number": "153",
      "heading": "General replacement of references to branch or agency of company",
      "url": "https://openlegislation.uk/finance-act-2003/section-153",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/crossheading/taxation-of-nonresident-companies-and-related-matters"
    },
    {
      "path": "section/154",
      "kind": "section",
      "number": "154",
      "heading": "Double taxation relief: profits attributable to overseas permanent establishment",
      "url": "https://openlegislation.uk/finance-act-2003/section-154",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/7/crossheading/taxation-of-nonresident-companies-and-related-matters"
    },
    {
      "path": "section/155",
      "kind": "section",
      "number": "155",
      "heading": "Consequential amendments",
      "url": "https://openlegislation.uk/finance-act-2003/section-155",
      "extent": null,
      "status": null,
      "parent": "part/7/crossheading/taxation-of-nonresident-companies-and-related-matters"
    },
    {
      "path": "section/156",
      "kind": "section",
      "number": "156",
      "heading": "Overseas life insurance companies",
      "url": "https://openlegislation.uk/finance-act-2003/section-156",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/7/crossheading/taxation-of-nonresident-companies-and-related-matters"
    },
    {
      "path": "part/7/crossheading/chargeable-gains",
      "kind": "crossheading",
      "number": null,
      "heading": "Chargeable gains",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "section/157",
      "kind": "section",
      "number": "157",
      "heading": "Life insurance policies and deferred annuity contracts",
      "url": "https://openlegislation.uk/finance-act-2003/section-157",
      "extent": null,
      "status": null,
      "parent": "part/7/crossheading/chargeable-gains"
    },
    {
      "path": "section/158",
      "kind": "section",
      "number": "158",
      "heading": "Application of market value rule in case of exercise of option",
      "url": "https://openlegislation.uk/finance-act-2003/section-158",
      "extent": null,
      "status": null,
      "parent": "part/7/crossheading/chargeable-gains"
    },
    {
      "path": "section/159",
      "kind": "section",
      "number": "159",
      "heading": "Reporting limits and annual exempt amount",
      "url": "https://openlegislation.uk/finance-act-2003/section-159",
      "extent": null,
      "status": null,
      "parent": "part/7/crossheading/chargeable-gains"
    },
    {
      "path": "section/160",
      "kind": "section",
      "number": "160",
      "heading": "Taper relief: assets qualifying as business assets",
      "url": "https://openlegislation.uk/finance-act-2003/section-160",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/7/crossheading/chargeable-gains"
    },
    {
      "path": "section/161",
      "kind": "section",
      "number": "161",
      "heading": "Earn-out rights to be treated as securities unless contrary election",
      "url": "https://openlegislation.uk/finance-act-2003/section-161",
      "extent": null,
      "status": null,
      "parent": "part/7/crossheading/chargeable-gains"
    },
    {
      "path": "section/162",
      "kind": "section",
      "number": "162",
      "heading": "Deferred unascertainable consideration: election for treatment of loss",
      "url": "https://openlegislation.uk/finance-act-2003/section-162",
      "extent": null,
      "status": null,
      "parent": "part/7/crossheading/chargeable-gains"
    },
    {
      "path": "section/163",
      "kind": "section",
      "number": "163",
      "heading": "Transfers of value: attribution of gains to beneficiaries",
      "url": "https://openlegislation.uk/finance-act-2003/section-163",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/crossheading/chargeable-gains"
    },
    {
      "path": "part/7/crossheading/capital-allowances-and-related-matters",
      "kind": "crossheading",
      "number": null,
      "heading": "Capital allowances and related matters",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "section/164",
      "kind": "section",
      "number": "164",
      "heading": "Avoidance affecting proceeds of balancing event",
      "url": "https://openlegislation.uk/finance-act-2003/section-164",
      "extent": null,
      "status": null,
      "parent": "part/7/crossheading/capital-allowances-and-related-matters"
    },
    {
      "path": "section/165",
      "kind": "section",
      "number": "165",
      "heading": "Extension of first-year allowances for ICT expenditure by small enterprises",
      "url": "https://openlegislation.uk/finance-act-2003/section-165",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/7/crossheading/capital-allowances-and-related-matters"
    },
    {
      "path": "section/166",
      "kind": "section",
      "number": "166",
      "heading": "Expenditure on software for sub-licensing",
      "url": "https://openlegislation.uk/finance-act-2003/section-166",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/7/crossheading/capital-allowances-and-related-matters"
    },
    {
      "path": "section/167",
      "kind": "section",
      "number": "167",
      "heading": "First-year allowances for expenditure on environmentally beneficial plant or machinery",
      "url": "https://openlegislation.uk/finance-act-2003/section-167",
      "extent": null,
      "status": null,
      "parent": "part/7/crossheading/capital-allowances-and-related-matters"
    },
    {
      "path": "section/168",
      "kind": "section",
      "number": "168",
      "heading": "Relief for research and development",
      "url": "https://openlegislation.uk/finance-act-2003/section-168",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/7/crossheading/capital-allowances-and-related-matters"
    },
    {
      "path": "section/169",
      "kind": "section",
      "number": "169",
      "heading": "Tonnage tax: extension of capital allowance restrictions on lessors of ships",
      "url": "https://openlegislation.uk/finance-act-2003/section-169",
      "extent": null,
      "status": null,
      "parent": "part/7/crossheading/capital-allowances-and-related-matters"
    },
    {
      "path": "part/7/crossheading/life-insurance-and-pensions",
      "kind": "crossheading",
      "number": null,
      "heading": "Life insurance and pensions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "section/170",
      "kind": "section",
      "number": "170",
      "heading": "Insurance companies",
      "url": "https://openlegislation.uk/finance-act-2003/section-170",
      "extent": null,
      "status": null,
      "parent": "part/7/crossheading/life-insurance-and-pensions"
    },
    {
      "path": "section/171",
      "kind": "section",
      "number": "171",
      "heading": "Policies of life insurance etc: miscellaneous amendments",
      "url": "https://openlegislation.uk/finance-act-2003/section-171",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/7/crossheading/life-insurance-and-pensions"
    },
    {
      "path": "section/172",
      "kind": "section",
      "number": "172",
      "heading": "Charges under life insurance policies for exceptional risk of disability",
      "url": "https://openlegislation.uk/finance-act-2003/section-172",
      "extent": null,
      "status": null,
      "parent": "part/7/crossheading/life-insurance-and-pensions"
    },
    {
      "path": "section/173",
      "kind": "section",
      "number": "173",
      "heading": "Gains on policies of life insurance etc: rate of tax",
      "url": "https://openlegislation.uk/finance-act-2003/section-173",
      "extent": null,
      "status": null,
      "parent": "part/7/crossheading/life-insurance-and-pensions"
    },
    {
      "path": "section/174",
      "kind": "section",
      "number": "174",
      "heading": "Personal pension arrangements: limit on contributions",
      "url": "https://openlegislation.uk/finance-act-2003/section-174",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/7/crossheading/life-insurance-and-pensions"
    },
    {
      "path": "part/7/crossheading/miscellaneous",
      "kind": "crossheading",
      "number": null,
      "heading": "Miscellaneous",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "section/175",
      "kind": "section",
      "number": "175",
      "heading": "Payments to adopters",
      "url": "https://openlegislation.uk/finance-act-2003/section-175",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/7/crossheading/miscellaneous"
    },
    {
      "path": "section/176",
      "kind": "section",
      "number": "176",
      "heading": "Foster carers",
      "url": "https://openlegislation.uk/finance-act-2003/section-176",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/7/crossheading/miscellaneous"
    },
    {
      "path": "section/177",
      "kind": "section",
      "number": "177",
      "heading": "Currency contracts and currency options",
      "url": "https://openlegislation.uk/finance-act-2003/section-177",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/crossheading/miscellaneous"
    },
    {
      "path": "section/178",
      "kind": "section",
      "number": "178",
      "heading": "Loan relationships: amendments",
      "url": "https://openlegislation.uk/finance-act-2003/section-178",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/7/crossheading/miscellaneous"
    },
    {
      "path": "section/179",
      "kind": "section",
      "number": "179",
      "heading": "Derivative contracts: transactions within groups",
      "url": "https://openlegislation.uk/finance-act-2003/section-179",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/7/crossheading/miscellaneous"
    },
    {
      "path": "section/180",
      "kind": "section",
      "number": "180",
      "heading": "Contributions to urban regeneration companies",
      "url": "https://openlegislation.uk/finance-act-2003/section-180",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/crossheading/miscellaneous"
    },
    {
      "path": "section/181",
      "kind": "section",
      "number": "181",
      "heading": "Repos etc",
      "url": "https://openlegislation.uk/finance-act-2003/section-181",
      "extent": null,
      "status": null,
      "parent": "part/7/crossheading/miscellaneous"
    },
    {
      "path": "section/182",
      "kind": "section",
      "number": "182",
      "heading": "Relevant discounted securities: withdrawal of relief for costs and losses, etc",
      "url": "https://openlegislation.uk/finance-act-2003/section-182",
      "extent": null,
      "status": null,
      "parent": "part/7/crossheading/miscellaneous"
    },
    {
      "path": "section/183",
      "kind": "section",
      "number": "183",
      "heading": "Court common investment funds",
      "url": "https://openlegislation.uk/finance-act-2003/section-183",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/7/crossheading/miscellaneous"
    },
    {
      "path": "section/184",
      "kind": "section",
      "number": "184",
      "heading": "Intangible fixed assets: tax avoidance arrangements and related parties",
      "url": "https://openlegislation.uk/finance-act-2003/section-184",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/7/crossheading/miscellaneous"
    },
    {
      "path": "part/8",
      "kind": "part",
      "number": "8",
      "heading": "Other taxes",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/8/crossheading/inheritance-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Inheritance tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8"
    },
    {
      "path": "section/185",
      "kind": "section",
      "number": "185",
      "heading": "Gifts with reservation",
      "url": "https://openlegislation.uk/finance-act-2003/section-185",
      "extent": null,
      "status": null,
      "parent": "part/8/crossheading/inheritance-tax"
    },
    {
      "path": "section/186",
      "kind": "section",
      "number": "186",
      "heading": "Authorised unit trusts, OEICs and common investment funds",
      "url": "https://openlegislation.uk/finance-act-2003/section-186",
      "extent": null,
      "status": null,
      "parent": "part/8/crossheading/inheritance-tax"
    },
    {
      "path": "part/8/crossheading/landfill-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Landfill tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8"
    },
    {
      "path": "section/187",
      "kind": "section",
      "number": "187",
      "heading": "Rate of landfill tax",
      "url": "https://openlegislation.uk/finance-act-2003/section-187",
      "extent": null,
      "status": null,
      "parent": "part/8/crossheading/landfill-tax"
    },
    {
      "path": "part/8/crossheading/climate-change-levy",
      "kind": "crossheading",
      "number": null,
      "heading": "Climate change levy",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8"
    },
    {
      "path": "section/188",
      "kind": "section",
      "number": "188",
      "heading": "Exemption for fuel used in recycling processes",
      "url": "https://openlegislation.uk/finance-act-2003/section-188",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/8/crossheading/climate-change-levy"
    },
    {
      "path": "section/189",
      "kind": "section",
      "number": "189",
      "heading": "CHP exemption to be based on current efficiency",
      "url": "https://openlegislation.uk/finance-act-2003/section-189",
      "extent": null,
      "status": null,
      "parent": "part/8/crossheading/climate-change-levy"
    },
    {
      "path": "section/190",
      "kind": "section",
      "number": "190",
      "heading": "Supplies not known to be taxable when made, etc",
      "url": "https://openlegislation.uk/finance-act-2003/section-190",
      "extent": null,
      "status": null,
      "parent": "part/8/crossheading/climate-change-levy"
    },
    {
      "path": "section/191",
      "kind": "section",
      "number": "191",
      "heading": "Deemed supplies",
      "url": "https://openlegislation.uk/finance-act-2003/section-191",
      "extent": null,
      "status": null,
      "parent": "part/8/crossheading/climate-change-levy"
    },
    {
      "path": "section/192",
      "kind": "section",
      "number": "192",
      "heading": "Amendments about registration, payment etc",
      "url": "https://openlegislation.uk/finance-act-2003/section-192",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/crossheading/climate-change-levy"
    },
    {
      "path": "section/193",
      "kind": "section",
      "number": "193",
      "heading": "Electricity from renewable sources etc",
      "url": "https://openlegislation.uk/finance-act-2003/section-193",
      "extent": null,
      "status": null,
      "parent": "part/8/crossheading/climate-change-levy"
    },
    {
      "path": "part/8/crossheading/insurance-premium-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Insurance premium tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/8"
    },
    {
      "path": "section/194",
      "kind": "section",
      "number": "194",
      "heading": "Higher rate of tax: divided companies",
      "url": "https://openlegislation.uk/finance-act-2003/section-194",
      "extent": null,
      "status": null,
      "parent": "part/8/crossheading/insurance-premium-tax"
    },
    {
      "path": "part/9",
      "kind": "part",
      "number": "9",
      "heading": "Miscellaneous and supplementary provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/9/crossheading/provisions-consequential-on-changes-to-company-law",
      "kind": "crossheading",
      "number": null,
      "heading": "Provisions consequential on changes to company law",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9"
    },
    {
      "path": "section/195",
      "kind": "section",
      "number": "195",
      "heading": "Companies acquiring their own shares",
      "url": "https://openlegislation.uk/finance-act-2003/section-195",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/crossheading/provisions-consequential-on-changes-to-company-law"
    },
    {
      "path": "section/196",
      "kind": "section",
      "number": "196",
      "heading": "Companies in administration",
      "url": "https://openlegislation.uk/finance-act-2003/section-196",
      "extent": null,
      "status": null,
      "parent": "part/9/crossheading/provisions-consequential-on-changes-to-company-law"
    },
    {
      "path": "part/9/crossheading/international-matters",
      "kind": "crossheading",
      "number": null,
      "heading": "International matters",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9"
    },
    {
      "path": "section/197",
      "kind": "section",
      "number": "197",
      "heading": "Exchange of information between tax authorities of member States",
      "url": "https://openlegislation.uk/finance-act-2003/section-197",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/9/crossheading/international-matters"
    },
    {
      "path": "section/198",
      "kind": "section",
      "number": "198",
      "heading": "Arrangements for mutual exchange of tax information",
      "url": "https://openlegislation.uk/finance-act-2003/section-198",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/9/crossheading/international-matters"
    },
    {
      "path": "section/199",
      "kind": "section",
      "number": "199",
      "heading": "Savings income: Community obligations and international arrangements",
      "url": "https://openlegislation.uk/finance-act-2003/section-199",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/9/crossheading/international-matters"
    },
    {
      "path": "section/200",
      "kind": "section",
      "number": "200",
      "heading": "Controlled foreign companies: exempt activities",
      "url": "https://openlegislation.uk/finance-act-2003/section-200",
      "extent": null,
      "status": null,
      "parent": "part/9/crossheading/international-matters"
    },
    {
      "path": "section/201",
      "kind": "section",
      "number": "201",
      "heading": "Application of CFC provisions to Hong Kong and Macao companies",
      "url": "https://openlegislation.uk/finance-act-2003/section-201",
      "extent": null,
      "status": null,
      "parent": "part/9/crossheading/international-matters"
    },
    {
      "path": "part/9/crossheading/administrative-matters",
      "kind": "crossheading",
      "number": null,
      "heading": "Administrative matters",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9"
    },
    {
      "path": "section/202",
      "kind": "section",
      "number": "202",
      "heading": "Deduction of tax from interest: recognised clearing houses etc",
      "url": "https://openlegislation.uk/finance-act-2003/section-202",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/9/crossheading/administrative-matters"
    },
    {
      "path": "section/203",
      "kind": "section",
      "number": "203",
      "heading": "Authorised unit trusts: interest distributions paid gross",
      "url": "https://openlegislation.uk/finance-act-2003/section-203",
      "extent": null,
      "status": null,
      "parent": "part/9/crossheading/administrative-matters"
    },
    {
      "path": "section/204",
      "kind": "section",
      "number": "204",
      "heading": "Mandatory electronic payment",
      "url": "https://openlegislation.uk/finance-act-2003/section-204",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/crossheading/administrative-matters"
    },
    {
      "path": "section/205",
      "kind": "section",
      "number": "205",
      "heading": "Use of electronic means of payment under other provisions",
      "url": "https://openlegislation.uk/finance-act-2003/section-205",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/crossheading/administrative-matters"
    },
    {
      "path": "section/206",
      "kind": "section",
      "number": "206",
      "heading": "Admissibility of evidence not affected by offer of settlement etc",
      "url": "https://openlegislation.uk/finance-act-2003/section-206",
      "extent": null,
      "status": null,
      "parent": "part/9/crossheading/administrative-matters"
    },
    {
      "path": "section/207",
      "kind": "section",
      "number": "207",
      "heading": "Consequential claims etc",
      "url": "https://openlegislation.uk/finance-act-2003/section-207",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/9/crossheading/administrative-matters"
    },
    {
      "path": "part/9/crossheading/national-savings",
      "kind": "crossheading",
      "number": null,
      "heading": "National Savings",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9"
    },
    {
      "path": "section/208",
      "kind": "section",
      "number": "208",
      "heading": "Ordinary accounts and investment accounts",
      "url": "https://openlegislation.uk/finance-act-2003/section-208",
      "extent": null,
      "status": null,
      "parent": "part/9/crossheading/national-savings"
    },
    {
      "path": "section/209",
      "kind": "section",
      "number": "209",
      "heading": "Abolition of accounting requirements relating to investment deposits",
      "url": "https://openlegislation.uk/finance-act-2003/section-209",
      "extent": null,
      "status": null,
      "parent": "part/9/crossheading/national-savings"
    },
    {
      "path": "part/9/crossheading/other-financial-matters",
      "kind": "crossheading",
      "number": null,
      "heading": "Other financial matters",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9"
    },
    {
      "path": "section/210",
      "kind": "section",
      "number": "210",
      "heading": "Payments for service of national debt",
      "url": "https://openlegislation.uk/finance-act-2003/section-210",
      "extent": null,
      "status": null,
      "parent": "part/9/crossheading/other-financial-matters"
    },
    {
      "path": "section/211",
      "kind": "section",
      "number": "211",
      "heading": "Definition of liabilities and assets of National Loans Fund",
      "url": "https://openlegislation.uk/finance-act-2003/section-211",
      "extent": null,
      "status": null,
      "parent": "part/9/crossheading/other-financial-matters"
    },
    {
      "path": "section/212",
      "kind": "section",
      "number": "212",
      "heading": "Accounts of Consolidated Fund and National Loans Fund",
      "url": "https://openlegislation.uk/finance-act-2003/section-212",
      "extent": null,
      "status": null,
      "parent": "part/9/crossheading/other-financial-matters"
    },
    {
      "path": "section/213",
      "kind": "section",
      "number": "213",
      "heading": "Debt Management Account: abolition of borrowing cap",
      "url": "https://openlegislation.uk/finance-act-2003/section-213",
      "extent": null,
      "status": null,
      "parent": "part/9/crossheading/other-financial-matters"
    },
    {
      "path": "section/214",
      "kind": "section",
      "number": "214",
      "heading": "Payments in error from or to National Loans Fund",
      "url": "https://openlegislation.uk/finance-act-2003/section-214",
      "extent": null,
      "status": null,
      "parent": "part/9/crossheading/other-financial-matters"
    },
    {
      "path": "part/9/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/9"
    },
    {
      "path": "section/215",
      "kind": "section",
      "number": "215",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/finance-act-2003/section-215",
      "extent": null,
      "status": null,
      "parent": "part/9/crossheading/supplementary"
    },
    {
      "path": "section/216",
      "kind": "section",
      "number": "216",
      "heading": "Repeals",
      "url": "https://openlegislation.uk/finance-act-2003/section-216",
      "extent": null,
      "status": null,
      "parent": "part/9/crossheading/supplementary"
    },
    {
      "path": "section/217",
      "kind": "section",
      "number": "217",
      "heading": "Short title",
      "url": "https://openlegislation.uk/finance-act-2003/section-217",
      "extent": null,
      "status": null,
      "parent": "part/9/crossheading/supplementary"
    },
    {
      "path": "schedule/1",
      "kind": "schedule",
      "number": "1",
      "heading": "VAT: face-value vouchers",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/1/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-1/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-1/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-1/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-1/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/2",
      "kind": "schedule",
      "number": "2",
      "heading": "Supply of electronic services in member States: VAT special accounting scheme",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "schedule/2/crossheading/introductory",
      "kind": "crossheading",
      "number": null,
      "heading": "Introductory",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-2/paragraph-1",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/2/crossheading/introductory"
    },
    {
      "path": "schedule/2/crossheading/insertion-of-new-section-3a",
      "kind": "crossheading",
      "number": null,
      "heading": "Insertion of new section 3A",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-2/paragraph-2",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/2/crossheading/insertion-of-new-section-3a"
    },
    {
      "path": "schedule/2/crossheading/persons-registered-under-schedule-1",
      "kind": "crossheading",
      "number": null,
      "heading": "Persons registered under Schedule 1",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-2/paragraph-3",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/2/crossheading/persons-registered-under-schedule-1"
    },
    {
      "path": "schedule/2/crossheading/the-special-accounting-scheme",
      "kind": "crossheading",
      "number": null,
      "heading": "The special accounting scheme",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-2/paragraph-4",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/2/crossheading/the-special-accounting-scheme"
    },
    {
      "path": "schedule/2A",
      "kind": "schedule",
      "number": "2A",
      "heading": "Transactions entered into before completion of contract",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/2A/crossheading/precompletion-transactions",
      "kind": "crossheading",
      "number": null,
      "heading": "Pre-completion transactions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2A"
    },
    {
      "path": "schedule/2A/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-2A/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/2A/crossheading/precompletion-transactions"
    },
    {
      "path": "schedule/2A/crossheading/other-key-expressions",
      "kind": "crossheading",
      "number": null,
      "heading": "Other key expressions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2A"
    },
    {
      "path": "schedule/2A/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-2A/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/2A/crossheading/other-key-expressions"
    },
    {
      "path": "schedule/2A/crossheading/tax-not-charged-on-transferee-by-reason-of-the-precompletion-transaction",
      "kind": "crossheading",
      "number": null,
      "heading": "Tax not charged on transferee by reason of the pre-completion transaction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2A"
    },
    {
      "path": "schedule/2A/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-2A/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/2A/crossheading/tax-not-charged-on-transferee-by-reason-of-the-precompletion-transaction"
    },
    {
      "path": "schedule/2A/crossheading/assignments-of-rights-application-of-rules-about-completion-and-consideration",
      "kind": "crossheading",
      "number": null,
      "heading": "Assignments of rights: application of rules about completion and consideration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2A"
    },
    {
      "path": "schedule/2A/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-2A/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/2A/crossheading/assignments-of-rights-application-of-rules-about-completion-and-consideration"
    },
    {
      "path": "schedule/2A/crossheading/assignment-of-rights-transferor-treated-as-making-separate-acquisition",
      "kind": "crossheading",
      "number": null,
      "heading": "Assignment of rights: transferor treated as making separate acquisition",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2A"
    },
    {
      "path": "schedule/2A/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-2A/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/2A/crossheading/assignment-of-rights-transferor-treated-as-making-separate-acquisition"
    },
    {
      "path": "schedule/2A/crossheading/paragraph-5-effect-of-rescission-etc-following-substantial-performance",
      "kind": "crossheading",
      "number": null,
      "heading": "Paragraph 5: effect of rescission etc following substantial performance",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2A"
    },
    {
      "path": "schedule/2A/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-2A/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/2A/crossheading/paragraph-5-effect-of-rescission-etc-following-substantial-performance"
    },
    {
      "path": "schedule/2A/crossheading/assignment-of-rights-relating-to-part-only-of-subjectmatter-of-original-contract",
      "kind": "crossheading",
      "number": null,
      "heading": "Assignment of rights relating to part only of subject-matter of original contract",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2A"
    },
    {
      "path": "schedule/2A/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-2A/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/2A/crossheading/assignment-of-rights-relating-to-part-only-of-subjectmatter-of-original-contract"
    },
    {
      "path": "schedule/2A/crossheading/assignment-of-rights-references-to-the-vendor",
      "kind": "crossheading",
      "number": null,
      "heading": "Assignment of rights: references to “the vendor”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2A"
    },
    {
      "path": "schedule/2A/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-2A/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/2A/crossheading/assignment-of-rights-references-to-the-vendor"
    },
    {
      "path": "schedule/2A/crossheading/freestanding-transfers-consideration-and-substantial-performance",
      "kind": "crossheading",
      "number": null,
      "heading": "Free-standing transfers: consideration and substantial performance",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2A"
    },
    {
      "path": "schedule/2A/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-2A/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/2A/crossheading/freestanding-transfers-consideration-and-substantial-performance"
    },
    {
      "path": "schedule/2A/crossheading/meaning-of-the-vendor-cases-involving-freestanding-transfers",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “the vendor”: cases involving free-standing transfers",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2A"
    },
    {
      "path": "schedule/2A/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-2A/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/2A/crossheading/meaning-of-the-vendor-cases-involving-freestanding-transfers"
    },
    {
      "path": "schedule/2A/crossheading/paragraph-10-the-first-appropriate-transaction-and-the-original-contract",
      "kind": "crossheading",
      "number": null,
      "heading": "Paragraph 10: “the first appropriate transaction” and “the original contract”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2A"
    },
    {
      "path": "schedule/2A/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-2A/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/2A/crossheading/paragraph-10-the-first-appropriate-transaction-and-the-original-contract"
    },
    {
      "path": "schedule/2A/crossheading/minimum-consideration-rule",
      "kind": "crossheading",
      "number": null,
      "heading": "Minimum consideration rule",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2A"
    },
    {
      "path": "schedule/2A/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-2A/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/2A/crossheading/minimum-consideration-rule"
    },
    {
      "path": "schedule/2A/crossheading/the-first-minimum-amount",
      "kind": "crossheading",
      "number": null,
      "heading": "The first minimum amount",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2A"
    },
    {
      "path": "schedule/2A/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-2A/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/2A/crossheading/the-first-minimum-amount"
    },
    {
      "path": "schedule/2A/crossheading/the-second-minimum-amount",
      "kind": "crossheading",
      "number": null,
      "heading": "The second minimum amount",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2A"
    },
    {
      "path": "schedule/2A/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-2A/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/2A/crossheading/the-second-minimum-amount"
    },
    {
      "path": "schedule/2A/crossheading/relief-for-transferor-assignment-of-rights",
      "kind": "crossheading",
      "number": null,
      "heading": "Relief for transferor: assignment of rights",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2A"
    },
    {
      "path": "schedule/2A/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-2A/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/2A/crossheading/relief-for-transferor-assignment-of-rights"
    },
    {
      "path": "schedule/2A/crossheading/relief-for-original-purchaser-qualifying-subsales",
      "kind": "crossheading",
      "number": null,
      "heading": "Relief for original purchaser: qualifying subsales",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2A"
    },
    {
      "path": "schedule/2A/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-2A/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/2A/crossheading/relief-for-original-purchaser-qualifying-subsales"
    },
    {
      "path": "schedule/2A/crossheading/application-of-paragraph-16-to-successive-subsales",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of paragraph 16 to successive subsales",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2A"
    },
    {
      "path": "schedule/2A/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-2A/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/2A/crossheading/application-of-paragraph-16-to-successive-subsales"
    },
    {
      "path": "schedule/2A/crossheading/tax-avoidance-arrangements",
      "kind": "crossheading",
      "number": null,
      "heading": "Tax avoidance arrangements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2A"
    },
    {
      "path": "schedule/2A/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-2A/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/2A/crossheading/tax-avoidance-arrangements"
    },
    {
      "path": "schedule/2A/crossheading/exclusion-of-transactions-from-duty-to-make-returns-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Exclusion of transactions from duty to make returns etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2A"
    },
    {
      "path": "schedule/2A/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-2A/paragraph-19",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/2A/crossheading/exclusion-of-transactions-from-duty-to-make-returns-etc"
    },
    {
      "path": "schedule/2A/crossheading/connected-persons",
      "kind": "crossheading",
      "number": null,
      "heading": "Connected persons",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2A"
    },
    {
      "path": "schedule/2A/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-2A/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/2A/crossheading/connected-persons"
    },
    {
      "path": "schedule/2A/crossheading/interpretation-of-schedule",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation of Schedule",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2A"
    },
    {
      "path": "schedule/2A/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-2A/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/2A/crossheading/interpretation-of-schedule"
    },
    {
      "path": "schedule/3",
      "kind": "schedule",
      "number": "3",
      "heading": "Stamp duty land tax: transactions exempt from charge",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/3/crossheading/no-chargeable-consideration",
      "kind": "crossheading",
      "number": null,
      "heading": "No chargeable consideration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-3/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/3/crossheading/no-chargeable-consideration"
    },
    {
      "path": "schedule/3/crossheading/grant-of-certain-leases-by-registered-social-landlords",
      "kind": "crossheading",
      "number": null,
      "heading": "Grant of certain leases by registered social landlords",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-3/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/crossheading/grant-of-certain-leases-by-registered-social-landlords"
    },
    {
      "path": "schedule/3/crossheading/transactions-in-connection-with-divorce-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Transactions in connection with divorce etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-3/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/3/crossheading/transactions-in-connection-with-divorce-etc"
    },
    {
      "path": "schedule/3/crossheading/assents-and-appropriations-by-personal-representatives",
      "kind": "crossheading",
      "number": null,
      "heading": "Assents and appropriations by personal representatives",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/3A",
      "kind": "paragraph",
      "number": "3A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-3/paragraph-3A",
      "extent": null,
      "status": null,
      "parent": "schedule/3/crossheading/assents-and-appropriations-by-personal-representatives"
    },
    {
      "path": "schedule/3/crossheading/transactions-in-connection-with-dissolution-of-civil-partnership-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Transactions in connection with dissolution of civil partnership etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/3An1",
      "kind": "paragraph",
      "number": "3A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-3/paragraph-3An1",
      "extent": null,
      "status": null,
      "parent": "schedule/3/crossheading/transactions-in-connection-with-dissolution-of-civil-partnership-etc"
    },
    {
      "path": "schedule/3/crossheading/variation-of-testamentary-dispositions-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Variation of testamentary dispositions etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-3/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/3/crossheading/variation-of-testamentary-dispositions-etc"
    },
    {
      "path": "schedule/3/crossheading/power-to-add-further-exemptions",
      "kind": "crossheading",
      "number": null,
      "heading": "Power to add further exemptions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/3"
    },
    {
      "path": "schedule/3/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-3/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/3/crossheading/power-to-add-further-exemptions"
    },
    {
      "path": "schedule/4",
      "kind": "schedule",
      "number": "4",
      "heading": "Stamp duty land tax: chargeable consideration",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/4/crossheading/money-or-moneys-worth",
      "kind": "crossheading",
      "number": null,
      "heading": "Money or money’s worth",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4/crossheading/money-or-moneys-worth"
    },
    {
      "path": "schedule/4/crossheading/value-added-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Value added tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4/crossheading/value-added-tax"
    },
    {
      "path": "schedule/4/crossheading/postponed-consideration",
      "kind": "crossheading",
      "number": null,
      "heading": "Postponed consideration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/postponed-consideration"
    },
    {
      "path": "schedule/4/crossheading/just-and-reasonable-apportionment",
      "kind": "crossheading",
      "number": null,
      "heading": "Just and reasonable apportionment",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/just-and-reasonable-apportionment"
    },
    {
      "path": "schedule/4/crossheading/exchanges",
      "kind": "crossheading",
      "number": null,
      "heading": "Exchanges",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4/crossheading/exchanges"
    },
    {
      "path": "schedule/4/crossheading/partition-etc-disregard-of-existing-interest",
      "kind": "crossheading",
      "number": null,
      "heading": "Partition etc: disregard of existing interest",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4/crossheading/partition-etc-disregard-of-existing-interest"
    },
    {
      "path": "schedule/4/crossheading/valuation-of-nonmonetary-consideration",
      "kind": "crossheading",
      "number": null,
      "heading": "Valuation of non-monetary consideration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/valuation-of-nonmonetary-consideration"
    },
    {
      "path": "schedule/4/crossheading/debt-as-consideration",
      "kind": "crossheading",
      "number": null,
      "heading": "Debt as consideration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4/paragraph-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4/crossheading/debt-as-consideration"
    },
    {
      "path": "schedule/4/crossheading/cases-where-conditions-for-exemption-not-fully-met",
      "kind": "crossheading",
      "number": null,
      "heading": "Cases where conditions for exemption not fully met",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/8A",
      "kind": "paragraph",
      "number": "8A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4/paragraph-8A",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/cases-where-conditions-for-exemption-not-fully-met"
    },
    {
      "path": "schedule/4/crossheading/conversion-of-amounts-in-foreign-currency",
      "kind": "crossheading",
      "number": null,
      "heading": "Conversion of amounts in foreign currency",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/conversion-of-amounts-in-foreign-currency"
    },
    {
      "path": "schedule/4/crossheading/carrying-out-of-works",
      "kind": "crossheading",
      "number": null,
      "heading": "Carrying out of works",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4/paragraph-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4/crossheading/carrying-out-of-works"
    },
    {
      "path": "schedule/4/crossheading/provision-of-services",
      "kind": "crossheading",
      "number": null,
      "heading": "Provision of services",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4/paragraph-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4/crossheading/provision-of-services"
    },
    {
      "path": "schedule/4/crossheading/land-transaction-entered-into-by-reason-of-employment",
      "kind": "crossheading",
      "number": null,
      "heading": "Land transaction entered into by reason of employment",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/land-transaction-entered-into-by-reason-of-employment"
    },
    {
      "path": "schedule/4/crossheading/obligations-under-lease",
      "kind": "crossheading",
      "number": null,
      "heading": "Obligations under lease",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4/paragraph-13",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/4/crossheading/obligations-under-lease"
    },
    {
      "path": "schedule/4/crossheading/surrender-of-existing-lease-in-return-for-new-lease",
      "kind": "crossheading",
      "number": null,
      "heading": "Surrender of existing lease in return for new lease",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4/paragraph-14",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/4/crossheading/surrender-of-existing-lease-in-return-for-new-lease"
    },
    {
      "path": "schedule/4/crossheading/reverse-premium",
      "kind": "crossheading",
      "number": null,
      "heading": "Reverse premium",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4/paragraph-15",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/4/crossheading/reverse-premium"
    },
    {
      "path": "schedule/4/crossheading/indemnity-given-by-purchaser",
      "kind": "crossheading",
      "number": null,
      "heading": "Indemnity given by purchaser",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/indemnity-given-by-purchaser"
    },
    {
      "path": "schedule/4/crossheading/purchaser-bearing-inheritance-tax-liability",
      "kind": "crossheading",
      "number": null,
      "heading": "Purchaser bearing inheritance tax liability",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/16A",
      "kind": "paragraph",
      "number": "16A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4/paragraph-16A",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/purchaser-bearing-inheritance-tax-liability"
    },
    {
      "path": "schedule/4/crossheading/purchaser-bearing-capital-gains-tax-liability",
      "kind": "crossheading",
      "number": null,
      "heading": "Purchaser bearing capital gains tax liability",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/16B",
      "kind": "paragraph",
      "number": "16B",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4/paragraph-16B",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/purchaser-bearing-capital-gains-tax-liability"
    },
    {
      "path": "schedule/4/crossheading/costs-of-enfranchisement",
      "kind": "crossheading",
      "number": null,
      "heading": "Costs of enfranchisement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/16C",
      "kind": "paragraph",
      "number": "16C",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4/paragraph-16C",
      "extent": null,
      "status": null,
      "parent": "schedule/4/crossheading/costs-of-enfranchisement"
    },
    {
      "path": "schedule/4/crossheading/arrangements-involving-public-or-educational-bodies",
      "kind": "crossheading",
      "number": null,
      "heading": "Arrangements involving public or educational bodies",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4"
    },
    {
      "path": "schedule/4/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4/paragraph-17",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4/crossheading/arrangements-involving-public-or-educational-bodies"
    },
    {
      "path": "schedule/4ZA",
      "kind": "schedule",
      "number": "4ZA",
      "heading": "Stamp duty land tax: higher rates for additional dwellings and dwellings purchased by companies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/4ZA/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Higher rates",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4ZA"
    },
    {
      "path": "schedule/4ZA/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4ZA/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/4ZA/part/1"
    },
    {
      "path": "schedule/4ZA/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Meaning of “higher rates transaction”",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4ZA"
    },
    {
      "path": "schedule/4ZA/part/2/crossheading/meaning-of-higher-rates-transaction-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “higher rates transaction” etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4ZA/part/2"
    },
    {
      "path": "schedule/4ZA/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4ZA/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4ZA/part/2/crossheading/meaning-of-higher-rates-transaction-etc"
    },
    {
      "path": "schedule/4ZA/part/2/crossheading/single-dwelling-transactions",
      "kind": "crossheading",
      "number": null,
      "heading": "Single dwelling transactions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4ZA/part/2"
    },
    {
      "path": "schedule/4ZA/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4ZA/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4ZA/part/2/crossheading/single-dwelling-transactions"
    },
    {
      "path": "schedule/4ZA/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4ZA/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/4ZA/part/2/crossheading/single-dwelling-transactions"
    },
    {
      "path": "schedule/4ZA/part/2/crossheading/multiple-dwelling-transactions",
      "kind": "crossheading",
      "number": null,
      "heading": "Multiple dwelling transactions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4ZA/part/2"
    },
    {
      "path": "schedule/4ZA/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4ZA/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/4ZA/part/2/crossheading/multiple-dwelling-transactions"
    },
    {
      "path": "schedule/4ZA/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4ZA/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4ZA/part/2/crossheading/multiple-dwelling-transactions"
    },
    {
      "path": "schedule/4ZA/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4ZA/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/4ZA/part/2/crossheading/multiple-dwelling-transactions"
    },
    {
      "path": "schedule/4ZA/part/2/crossheading/exception-where-purchaser-has-prior-interest-in-purchased-dwelling",
      "kind": "crossheading",
      "number": null,
      "heading": "Exception where purchaser has prior interest in purchased dwelling",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4ZA/part/2"
    },
    {
      "path": "schedule/4ZA/paragraph/7A",
      "kind": "paragraph",
      "number": "7A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4ZA/paragraph-7A",
      "extent": null,
      "status": null,
      "parent": "schedule/4ZA/part/2/crossheading/exception-where-purchaser-has-prior-interest-in-purchased-dwelling"
    },
    {
      "path": "schedule/4ZA/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Supplementary provisions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4ZA"
    },
    {
      "path": "schedule/4ZA/part/3/crossheading/further-provision-in-connection-with-paragraph-36-and-7",
      "kind": "crossheading",
      "number": null,
      "heading": "Further provision in connection with paragraph 3(6) and (7)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4ZA/part/3"
    },
    {
      "path": "schedule/4ZA/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4ZA/paragraph-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4ZA/part/3/crossheading/further-provision-in-connection-with-paragraph-36-and-7"
    },
    {
      "path": "schedule/4ZA/part/3/crossheading/spouses-and-civil-partners-purchasing-alone",
      "kind": "crossheading",
      "number": null,
      "heading": "Spouses and civil partners purchasing alone",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4ZA/part/3"
    },
    {
      "path": "schedule/4ZA/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4ZA/paragraph-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4ZA/part/3/crossheading/spouses-and-civil-partners-purchasing-alone"
    },
    {
      "path": "schedule/4ZA/part/3/crossheading/spouses-and-civil-partners-purchasing-from-one-another",
      "kind": "crossheading",
      "number": null,
      "heading": "Spouses and civil partners purchasing from one another",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4ZA/part/3"
    },
    {
      "path": "schedule/4ZA/paragraph/9A",
      "kind": "paragraph",
      "number": "9A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4ZA/paragraph-9A",
      "extent": null,
      "status": null,
      "parent": "schedule/4ZA/part/3/crossheading/spouses-and-civil-partners-purchasing-from-one-another"
    },
    {
      "path": "schedule/4ZA/part/3/crossheading/property-adjustment-on-divorce-dissolution-of-civil-partnership-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Property adjustment on divorce, dissolution of civil partnership etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4ZA/part/3"
    },
    {
      "path": "schedule/4ZA/paragraph/9B",
      "kind": "paragraph",
      "number": "9B",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4ZA/paragraph-9B",
      "extent": null,
      "status": null,
      "parent": "schedule/4ZA/part/3/crossheading/property-adjustment-on-divorce-dissolution-of-civil-partnership-etc"
    },
    {
      "path": "schedule/4ZA/part/3/crossheading/settlements-and-bare-trusts",
      "kind": "crossheading",
      "number": null,
      "heading": "Settlements and bare trusts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4ZA/part/3"
    },
    {
      "path": "schedule/4ZA/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4ZA/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/4ZA/part/3/crossheading/settlements-and-bare-trusts"
    },
    {
      "path": "schedule/4ZA/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4ZA/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/4ZA/part/3/crossheading/settlements-and-bare-trusts"
    },
    {
      "path": "schedule/4ZA/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4ZA/paragraph-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4ZA/part/3/crossheading/settlements-and-bare-trusts"
    },
    {
      "path": "schedule/4ZA/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4ZA/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/4ZA/part/3/crossheading/settlements-and-bare-trusts"
    },
    {
      "path": "schedule/4ZA/part/3/crossheading/partnerships",
      "kind": "crossheading",
      "number": null,
      "heading": "Partnerships",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4ZA/part/3"
    },
    {
      "path": "schedule/4ZA/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4ZA/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/4ZA/part/3/crossheading/partnerships"
    },
    {
      "path": "schedule/4ZA/part/3/crossheading/alternative-finance-arrangements",
      "kind": "crossheading",
      "number": null,
      "heading": "Alternative finance arrangements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4ZA/part/3"
    },
    {
      "path": "schedule/4ZA/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4ZA/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/4ZA/part/3/crossheading/alternative-finance-arrangements"
    },
    {
      "path": "schedule/4ZA/part/3/crossheading/major-interests-in-dwellings-inherited-jointly",
      "kind": "crossheading",
      "number": null,
      "heading": "Major interests in dwellings inherited jointly",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4ZA/part/3"
    },
    {
      "path": "schedule/4ZA/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4ZA/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/4ZA/part/3/crossheading/major-interests-in-dwellings-inherited-jointly"
    },
    {
      "path": "schedule/4ZA/part/3/crossheading/dwellings-outside-england-wales-and-northern-ireland",
      "kind": "crossheading",
      "number": null,
      "heading": "Dwellings outside England, ... and Northern Ireland",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4ZA/part/3"
    },
    {
      "path": "schedule/4ZA/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4ZA/paragraph-17",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4ZA/part/3/crossheading/dwellings-outside-england-wales-and-northern-ireland"
    },
    {
      "path": "schedule/4ZA/part/3/crossheading/what-counts-as-a-dwelling",
      "kind": "crossheading",
      "number": null,
      "heading": "What counts as a dwelling",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4ZA/part/3"
    },
    {
      "path": "schedule/4ZA/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4ZA/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/4ZA/part/3/crossheading/what-counts-as-a-dwelling"
    },
    {
      "path": "schedule/4ZA/part/3/crossheading/power-to-modify-this-schedule",
      "kind": "crossheading",
      "number": null,
      "heading": "Power to modify this Schedule",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4ZA/part/3"
    },
    {
      "path": "schedule/4ZA/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4ZA/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/4ZA/part/3/crossheading/power-to-modify-this-schedule"
    },
    {
      "path": "schedule/4A",
      "kind": "schedule",
      "number": "4A",
      "heading": "Stamp duty land tax: higher rate for certain transactions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/4A/crossheading/meaning-of-higher-threshold-interest",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “higher threshold interest”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4A"
    },
    {
      "path": "schedule/4A/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4A/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4A/crossheading/meaning-of-higher-threshold-interest"
    },
    {
      "path": "schedule/4A/crossheading/transactions-involving-a-higher-threshold-interest",
      "kind": "crossheading",
      "number": null,
      "heading": "Transactions involving a higher threshold interest",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4A"
    },
    {
      "path": "schedule/4A/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4A/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4A/crossheading/transactions-involving-a-higher-threshold-interest"
    },
    {
      "path": "schedule/4A/crossheading/amount-of-tax-chargeable-higher-rate-for-certain-transactions",
      "kind": "crossheading",
      "number": null,
      "heading": "Amount of tax chargeable: higher rate for certain transactions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4A"
    },
    {
      "path": "schedule/4A/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4A/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4A/crossheading/amount-of-tax-chargeable-higher-rate-for-certain-transactions"
    },
    {
      "path": "schedule/4A/crossheading/acquisitions-of-interests-in-the-same-dwelling-through-different-transactions",
      "kind": "crossheading",
      "number": null,
      "heading": "Acquisitions of interests in the same dwelling through different transactions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4A"
    },
    {
      "path": "schedule/4A/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4A/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4A/crossheading/acquisitions-of-interests-in-the-same-dwelling-through-different-transactions"
    },
    {
      "path": "schedule/4A/crossheading/property-developers",
      "kind": "crossheading",
      "number": null,
      "heading": "Businesses of letting, trading in or redeveloping properties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4A"
    },
    {
      "path": "schedule/4A/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4A/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4A/crossheading/property-developers"
    },
    {
      "path": "schedule/4A/crossheading/meaning-of-nonqualifying-individual",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “non-qualifying individual”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4A"
    },
    {
      "path": "schedule/4A/paragraph/5A",
      "kind": "paragraph",
      "number": "5A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4A/paragraph-5A",
      "extent": null,
      "status": null,
      "parent": "schedule/4A/crossheading/meaning-of-nonqualifying-individual"
    },
    {
      "path": "schedule/4A/crossheading/trades-involving-making-a-dwelling-available-to-the-public",
      "kind": "crossheading",
      "number": null,
      "heading": "Trades involving making a dwelling available to the public",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4A"
    },
    {
      "path": "schedule/4A/paragraph/5B",
      "kind": "paragraph",
      "number": "5B",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4A/paragraph-5B",
      "extent": null,
      "status": null,
      "parent": "schedule/4A/crossheading/trades-involving-making-a-dwelling-available-to-the-public"
    },
    {
      "path": "schedule/4A/crossheading/financial-institutions-acquiring-dwellings-in-the-course-of-lending",
      "kind": "crossheading",
      "number": null,
      "heading": "Financial institutions acquiring dwellings in the course of lending",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4A"
    },
    {
      "path": "schedule/4A/paragraph/5C",
      "kind": "paragraph",
      "number": "5C",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4A/paragraph-5C",
      "extent": null,
      "status": null,
      "parent": "schedule/4A/crossheading/financial-institutions-acquiring-dwellings-in-the-course-of-lending"
    },
    {
      "path": "schedule/4A/crossheading/financial-institutions-acquiring-dwellings-in-the-course-of-lendingn1",
      "kind": "crossheading",
      "number": null,
      "heading": "Acquisition under a regulated home reversion plan",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4A"
    },
    {
      "path": "schedule/4A/paragraph/5Cn1",
      "kind": "paragraph",
      "number": "5CA",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4A/paragraph-5Cn1",
      "extent": null,
      "status": null,
      "parent": "schedule/4A/crossheading/financial-institutions-acquiring-dwellings-in-the-course-of-lendingn1"
    },
    {
      "path": "schedule/4A/crossheading/dwellings-for-occupation-by-certain-employees-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Dwellings for occupation by certain employees etc of a relievable business",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4A"
    },
    {
      "path": "schedule/4A/paragraph/5D",
      "kind": "paragraph",
      "number": "5D",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4A/paragraph-5D",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4A/crossheading/dwellings-for-occupation-by-certain-employees-etc"
    },
    {
      "path": "schedule/4A/crossheading/more-about-the-condition-in-paragraph-5d2a",
      "kind": "crossheading",
      "number": null,
      "heading": "More about the condition in paragraph 5D(2)(a)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4A"
    },
    {
      "path": "schedule/4A/paragraph/5E",
      "kind": "paragraph",
      "number": "5E",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4A/paragraph-5E",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4A/crossheading/more-about-the-condition-in-paragraph-5d2a"
    },
    {
      "path": "schedule/4A/crossheading/more-about-the-condition-in-paragraph-5d2an1",
      "kind": "crossheading",
      "number": null,
      "heading": "Acquisition by management company of flat for occupation by caretaker",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4A"
    },
    {
      "path": "schedule/4A/paragraph/5En1",
      "kind": "paragraph",
      "number": "5EA",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4A/paragraph-5En1",
      "extent": null,
      "status": null,
      "parent": "schedule/4A/crossheading/more-about-the-condition-in-paragraph-5d2an1"
    },
    {
      "path": "schedule/4A/crossheading/farmhouses",
      "kind": "crossheading",
      "number": null,
      "heading": "Farmhouses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4A"
    },
    {
      "path": "schedule/4A/paragraph/5F",
      "kind": "paragraph",
      "number": "5F",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4A/paragraph-5F",
      "extent": null,
      "status": null,
      "parent": "schedule/4A/crossheading/farmhouses"
    },
    {
      "path": "schedule/4A/crossheading/qualifying-housing-cooperatives",
      "kind": "crossheading",
      "number": null,
      "heading": "Qualifying housing co-operatives",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4A"
    },
    {
      "path": "schedule/4A/paragraph/5FA",
      "kind": "paragraph",
      "number": "5FA",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4A/paragraph-5FA",
      "extent": null,
      "status": null,
      "parent": "schedule/4A/crossheading/qualifying-housing-cooperatives"
    },
    {
      "path": "schedule/4A/crossheading/withdrawal-of-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Withdrawal of relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4A"
    },
    {
      "path": "schedule/4A/paragraph/5G",
      "kind": "paragraph",
      "number": "5G",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4A/paragraph-5G",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4A/crossheading/withdrawal-of-relief"
    },
    {
      "path": "schedule/4A/paragraph/5H",
      "kind": "paragraph",
      "number": "5H",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4A/paragraph-5H",
      "extent": null,
      "status": null,
      "parent": "schedule/4A/crossheading/withdrawal-of-relief"
    },
    {
      "path": "schedule/4A/paragraph/5I",
      "kind": "paragraph",
      "number": "5I",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4A/paragraph-5I",
      "extent": null,
      "status": null,
      "parent": "schedule/4A/crossheading/withdrawal-of-relief"
    },
    {
      "path": "schedule/4A/paragraph/5IA",
      "kind": "paragraph",
      "number": "5IA",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4A/paragraph-5IA",
      "extent": null,
      "status": null,
      "parent": "schedule/4A/crossheading/withdrawal-of-relief"
    },
    {
      "path": "schedule/4A/paragraph/5J",
      "kind": "paragraph",
      "number": "5J",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4A/paragraph-5J",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4A/crossheading/withdrawal-of-relief"
    },
    {
      "path": "schedule/4A/paragraph/5JA",
      "kind": "paragraph",
      "number": "5JA",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4A/paragraph-5JA",
      "extent": null,
      "status": null,
      "parent": "schedule/4A/crossheading/withdrawal-of-relief"
    },
    {
      "path": "schedule/4A/paragraph/5K",
      "kind": "paragraph",
      "number": "5K",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4A/paragraph-5K",
      "extent": null,
      "status": null,
      "parent": "schedule/4A/crossheading/withdrawal-of-relief"
    },
    {
      "path": "schedule/4A/paragraph/5L",
      "kind": "paragraph",
      "number": "5L",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4A/paragraph-5L",
      "extent": null,
      "status": null,
      "parent": "schedule/4A/crossheading/withdrawal-of-relief"
    },
    {
      "path": "schedule/4A/crossheading/partnerships-application-of-paragraph-2-to-certain-transactions",
      "kind": "crossheading",
      "number": null,
      "heading": "Partnerships: application of paragraph 2 to certain transactions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4A"
    },
    {
      "path": "schedule/4A/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4A/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4A/crossheading/partnerships-application-of-paragraph-2-to-certain-transactions"
    },
    {
      "path": "schedule/4A/crossheading/modifications-for-cases-involving-alternative-finance-arrangements",
      "kind": "crossheading",
      "number": null,
      "heading": "Modifications for cases involving alternative finance arrangements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4A"
    },
    {
      "path": "schedule/4A/paragraph/6A",
      "kind": "paragraph",
      "number": "6A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4A/paragraph-6A",
      "extent": null,
      "status": null,
      "parent": "schedule/4A/crossheading/modifications-for-cases-involving-alternative-finance-arrangements"
    },
    {
      "path": "schedule/4A/paragraph/6B",
      "kind": "paragraph",
      "number": "6B",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4A/paragraph-6B",
      "extent": null,
      "status": null,
      "parent": "schedule/4A/crossheading/modifications-for-cases-involving-alternative-finance-arrangements"
    },
    {
      "path": "schedule/4A/crossheading/paragraphs-6a-and-6b-application-where-transaction-is-split-under-paragraph-23",
      "kind": "crossheading",
      "number": null,
      "heading": "Paragraphs 6A and 6B: application where transaction is split under paragraph 2(3)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4A"
    },
    {
      "path": "schedule/4A/paragraph/6C",
      "kind": "paragraph",
      "number": "6C",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4A/paragraph-6C",
      "extent": null,
      "status": null,
      "parent": "schedule/4A/crossheading/paragraphs-6a-and-6b-application-where-transaction-is-split-under-paragraph-23"
    },
    {
      "path": "schedule/4A/crossheading/alternative-finance-arrangements-withdrawal-of-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Alternative finance arrangements: withdrawal of relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4A"
    },
    {
      "path": "schedule/4A/paragraph/6D",
      "kind": "paragraph",
      "number": "6D",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4A/paragraph-6D",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4A/crossheading/alternative-finance-arrangements-withdrawal-of-relief"
    },
    {
      "path": "schedule/4A/paragraph/6E",
      "kind": "paragraph",
      "number": "6E",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4A/paragraph-6E",
      "extent": null,
      "status": null,
      "parent": "schedule/4A/crossheading/alternative-finance-arrangements-withdrawal-of-relief"
    },
    {
      "path": "schedule/4A/paragraph/6F",
      "kind": "paragraph",
      "number": "6F",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4A/paragraph-6F",
      "extent": null,
      "status": null,
      "parent": "schedule/4A/crossheading/alternative-finance-arrangements-withdrawal-of-relief"
    },
    {
      "path": "schedule/4A/paragraph/6G",
      "kind": "paragraph",
      "number": "6G",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4A/paragraph-6G",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4A/crossheading/alternative-finance-arrangements-withdrawal-of-relief"
    },
    {
      "path": "schedule/4A/paragraph/6H",
      "kind": "paragraph",
      "number": "6H",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4A/paragraph-6H",
      "extent": null,
      "status": null,
      "parent": "schedule/4A/crossheading/alternative-finance-arrangements-withdrawal-of-relief"
    },
    {
      "path": "schedule/4A/paragraph/6I",
      "kind": "paragraph",
      "number": "6I",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4A/paragraph-6I",
      "extent": null,
      "status": null,
      "parent": "schedule/4A/crossheading/alternative-finance-arrangements-withdrawal-of-relief"
    },
    {
      "path": "schedule/4A/crossheading/meaning-of-dwelling",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “dwelling”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4A"
    },
    {
      "path": "schedule/4A/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4A/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/4A/crossheading/meaning-of-dwelling"
    },
    {
      "path": "schedule/4A/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4A/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/4A/crossheading/meaning-of-dwelling"
    },
    {
      "path": "schedule/4A/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/4A"
    },
    {
      "path": "schedule/4A/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-4A/paragraph-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/4A/crossheading/interpretation"
    },
    {
      "path": "schedule/5",
      "kind": "schedule",
      "number": "5",
      "heading": "Stamp duty land tax: amount of tax chargeable: rent",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/5/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-5/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/5/crossheading/introduction"
    },
    {
      "path": "schedule/5/crossheading/amounts-payable-in-respect-of-periods-before-grant-of-lease",
      "kind": "crossheading",
      "number": null,
      "heading": "Amounts payable in respect of periods before grant of lease",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/1A",
      "kind": "paragraph",
      "number": "1A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-5/paragraph-1A",
      "extent": null,
      "status": null,
      "parent": "schedule/5/crossheading/amounts-payable-in-respect-of-periods-before-grant-of-lease"
    },
    {
      "path": "schedule/5/crossheading/calculation-of-tax-chargeable-in-respect-of-rent",
      "kind": "crossheading",
      "number": null,
      "heading": "Calculation of tax chargeable in respect of rent",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-5/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5/crossheading/calculation-of-tax-chargeable-in-respect-of-rent"
    },
    {
      "path": "schedule/5/crossheading/net-present-value-of-rent-payable-over-term-of-lease",
      "kind": "crossheading",
      "number": null,
      "heading": "Net present value of rent payable over term of lease",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-5/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5/crossheading/net-present-value-of-rent-payable-over-term-of-lease"
    },
    {
      "path": "schedule/5/crossheading/rent-payable",
      "kind": "crossheading",
      "number": null,
      "heading": "Rent payable",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-5/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/5/crossheading/rent-payable"
    },
    {
      "path": "schedule/5/crossheading/effect-of-provision-for-rent-review",
      "kind": "crossheading",
      "number": null,
      "heading": "Effect of provision for rent review",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-5/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/5/crossheading/effect-of-provision-for-rent-review"
    },
    {
      "path": "schedule/5/crossheading/term-of-lease",
      "kind": "crossheading",
      "number": null,
      "heading": "Term of lease",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-5/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/5/crossheading/term-of-lease"
    },
    {
      "path": "schedule/5/crossheading/treatment-of-lease-for-indefinite-term",
      "kind": "crossheading",
      "number": null,
      "heading": "Treatment of lease for indefinite term",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-5/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/5/crossheading/treatment-of-lease-for-indefinite-term"
    },
    {
      "path": "schedule/5/crossheading/temporal-discount-rate",
      "kind": "crossheading",
      "number": null,
      "heading": "Temporal discount rate",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-5/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/5/crossheading/temporal-discount-rate"
    },
    {
      "path": "schedule/5/crossheading/tax-chargeable-in-respect-of-consideration-other-than-rent",
      "kind": "crossheading",
      "number": null,
      "heading": "Tax chargeable in respect of consideration other than rent : general",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-5/paragraph-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/5/crossheading/tax-chargeable-in-respect-of-consideration-other-than-rent"
    },
    {
      "path": "schedule/5/crossheading/tax-chargeable-in-respect-of-consideration-other-than-rent-0-band",
      "kind": "crossheading",
      "number": null,
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/9A",
      "kind": "paragraph",
      "number": "9A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-5/paragraph-9A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/5/crossheading/tax-chargeable-in-respect-of-consideration-other-than-rent-0-band"
    },
    {
      "path": "schedule/5/crossheading/increase-of-rent-treated-as-grant-of-new-lease",
      "kind": "crossheading",
      "number": null,
      "heading": "Increase of rent treated as grant of new lease",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-5/paragraph-10",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/5/crossheading/increase-of-rent-treated-as-grant-of-new-lease"
    },
    {
      "path": "schedule/5/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/5"
    },
    {
      "path": "schedule/5/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-5/paragraph-11",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/5/crossheading/interpretation"
    },
    {
      "path": "schedule/6",
      "kind": "schedule",
      "number": "6",
      "heading": "Stamp duty land tax: disadvantaged areas relief",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "schedule/6/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Disadvantaged areas",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/part/1/crossheading/meaning-of-disadvantaged-area",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “disadvantaged area”",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/6/part/1"
    },
    {
      "path": "schedule/6/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6/paragraph-1",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/6/part/1/crossheading/meaning-of-disadvantaged-area"
    },
    {
      "path": "schedule/6/part/1/crossheading/continuation-of-regulations-made-for-purposes-of-stamp-duty",
      "kind": "crossheading",
      "number": null,
      "heading": "Continuation of regulations made for purposes of stamp duty",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/6/part/1"
    },
    {
      "path": "schedule/6/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6/paragraph-2",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/6/part/1/crossheading/continuation-of-regulations-made-for-purposes-of-stamp-duty"
    },
    {
      "path": "schedule/6/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Land wholly situated in a disadvantaged area",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/part/2/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/6/part/2"
    },
    {
      "path": "schedule/6/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/6/part/2/crossheading/introduction"
    },
    {
      "path": "schedule/6/part/2/crossheading/land-all-nonresidential",
      "kind": "crossheading",
      "number": null,
      "heading": "Land all non-residential",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/6/part/2"
    },
    {
      "path": "schedule/6/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/6/part/2/crossheading/land-all-nonresidential"
    },
    {
      "path": "schedule/6/part/2/crossheading/land-all-residential",
      "kind": "crossheading",
      "number": null,
      "heading": "Land all residential",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/6/part/2"
    },
    {
      "path": "schedule/6/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/6/part/2/crossheading/land-all-residential"
    },
    {
      "path": "schedule/6/part/2/crossheading/land-partly-nonresidential-and-partly-residential",
      "kind": "crossheading",
      "number": null,
      "heading": "Land partly non-residential and partly residential",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/6/part/2"
    },
    {
      "path": "schedule/6/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/6/part/2/crossheading/land-partly-nonresidential-and-partly-residential"
    },
    {
      "path": "schedule/6/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Land partly situated in a disadvantaged area",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/part/3/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/6/part/3"
    },
    {
      "path": "schedule/6/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/6/part/3/crossheading/introduction"
    },
    {
      "path": "schedule/6/part/3/crossheading/land-all-nonresidential",
      "kind": "crossheading",
      "number": null,
      "heading": "Land all non-residential",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/6/part/3"
    },
    {
      "path": "schedule/6/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6/paragraph-8",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/6/part/3/crossheading/land-all-nonresidential"
    },
    {
      "path": "schedule/6/part/3/crossheading/land-all-residential",
      "kind": "crossheading",
      "number": null,
      "heading": "Land all residential",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/6/part/3"
    },
    {
      "path": "schedule/6/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6/paragraph-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/6/part/3/crossheading/land-all-residential"
    },
    {
      "path": "schedule/6/part/3/crossheading/land-partly-nonresidential-and-partly-residential",
      "kind": "crossheading",
      "number": null,
      "heading": "Land partly non-residential and partly residential",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/6/part/3"
    },
    {
      "path": "schedule/6/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6/paragraph-10",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/6/part/3/crossheading/land-partly-nonresidential-and-partly-residential"
    },
    {
      "path": "schedule/6/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/6"
    },
    {
      "path": "schedule/6/part/4/crossheading/relevant-consideration-and-relevant-rental-value",
      "kind": "crossheading",
      "number": null,
      "heading": "Relevant consideration and relevant rental value",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/6/part/4"
    },
    {
      "path": "schedule/6/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6/paragraph-11",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/6/part/4/crossheading/relevant-consideration-and-relevant-rental-value"
    },
    {
      "path": "schedule/6/part/4/crossheading/rent-and-annual-rent",
      "kind": "crossheading",
      "number": null,
      "heading": "Rent and annual rent",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/6/part/4"
    },
    {
      "path": "schedule/6/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6/paragraph-12",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/6/part/4/crossheading/rent-and-annual-rent"
    },
    {
      "path": "schedule/6/part/4/crossheading/notification-of-transactions",
      "kind": "crossheading",
      "number": null,
      "heading": "Notification of transactions",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/6/part/4"
    },
    {
      "path": "schedule/6/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6/paragraph-13",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/6/part/4/crossheading/notification-of-transactions"
    },
    {
      "path": "schedule/6ZA",
      "kind": "schedule",
      "number": "6ZA",
      "heading": "Relief for first-time buyers",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/6ZA/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Eligibility for relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6ZA"
    },
    {
      "path": "schedule/6ZA/part/1/crossheading/eligibility-for-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Eligibility for relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6ZA/part/1"
    },
    {
      "path": "schedule/6ZA/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6ZA/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/6ZA/part/1/crossheading/eligibility-for-relief"
    },
    {
      "path": "schedule/6ZA/part/1/crossheading/eligibility-for-relief-linked-transactions-within-paragraph-16",
      "kind": "crossheading",
      "number": null,
      "heading": "Eligibility for relief: linked transactions within paragraph 1(6)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6ZA/part/1"
    },
    {
      "path": "schedule/6ZA/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6ZA/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/6ZA/part/1/crossheading/eligibility-for-relief-linked-transactions-within-paragraph-16"
    },
    {
      "path": "schedule/6ZA/part/1/crossheading/eligibility-for-relief-alternative-finance-arrangements",
      "kind": "crossheading",
      "number": null,
      "heading": "Eligibility for relief: alternative finance arrangements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6ZA/part/1"
    },
    {
      "path": "schedule/6ZA/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6ZA/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/6ZA/part/1/crossheading/eligibility-for-relief-alternative-finance-arrangements"
    },
    {
      "path": "schedule/6ZA/part/1/crossheading/eligibility-for-relief-acquisition-of-new-lease-on-bare-trust",
      "kind": "crossheading",
      "number": null,
      "heading": "Eligibility for relief: acquisition of new lease on bare trust",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6ZA/part/1"
    },
    {
      "path": "schedule/6ZA/paragraph/3A",
      "kind": "paragraph",
      "number": "3A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6ZA/paragraph-3A",
      "extent": null,
      "status": null,
      "parent": "schedule/6ZA/part/1/crossheading/eligibility-for-relief-acquisition-of-new-lease-on-bare-trust"
    },
    {
      "path": "schedule/6ZA/part/2",
      "kind": "part",
      "number": "2",
      "heading": "The Relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6ZA"
    },
    {
      "path": "schedule/6ZA/part/2/crossheading/the-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "The relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6ZA/part/2"
    },
    {
      "path": "schedule/6ZA/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6ZA/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/6ZA/part/2/crossheading/the-relief"
    },
    {
      "path": "schedule/6ZA/part/2/crossheading/withdrawal-of-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Withdrawal of relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6ZA/part/2"
    },
    {
      "path": "schedule/6ZA/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6ZA/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/6ZA/part/2/crossheading/withdrawal-of-relief"
    },
    {
      "path": "schedule/6ZA/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6ZA"
    },
    {
      "path": "schedule/6ZA/part/3/crossheading/firsttime-buyer",
      "kind": "crossheading",
      "number": null,
      "heading": "“First-time buyer”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6ZA/part/3"
    },
    {
      "path": "schedule/6ZA/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6ZA/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/6ZA/part/3/crossheading/firsttime-buyer"
    },
    {
      "path": "schedule/6ZA/part/3/crossheading/relevant-consideration",
      "kind": "crossheading",
      "number": null,
      "heading": "“Relevant consideration”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6ZA/part/3"
    },
    {
      "path": "schedule/6ZA/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6ZA/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/6ZA/part/3/crossheading/relevant-consideration"
    },
    {
      "path": "schedule/6ZA/part/3/crossheading/major-interest",
      "kind": "crossheading",
      "number": null,
      "heading": "“Major interest”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6ZA/part/3"
    },
    {
      "path": "schedule/6ZA/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6ZA/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/6ZA/part/3/crossheading/major-interest"
    },
    {
      "path": "schedule/6ZA/part/3/crossheading/what-counts-as-a-dwelling",
      "kind": "crossheading",
      "number": null,
      "heading": "What counts as a dwelling",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6ZA/part/3"
    },
    {
      "path": "schedule/6ZA/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6ZA/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/6ZA/part/3/crossheading/what-counts-as-a-dwelling"
    },
    {
      "path": "schedule/6A",
      "kind": "schedule",
      "number": "6A",
      "heading": "Relief for certain acquisitions of residential property",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/6A/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Acquisition by house-building company from individual acquiring new dwelling",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6A/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/6A"
    },
    {
      "path": "schedule/6A/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "Acquisition by property trader from individual acquiring new dwelling",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6A/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/6A"
    },
    {
      "path": "schedule/6A/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "Acquisition by property trader from personal representatives",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6A/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/6A"
    },
    {
      "path": "schedule/6A/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "Acquisition by property trader from individual where chain of transactions breaks down",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6A/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/6A"
    },
    {
      "path": "schedule/6A/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": "Acquisition by employer in case of relocation of employment",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6A/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/6A"
    },
    {
      "path": "schedule/6A/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": "Acquisition by property trader in case of relocation of employment",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6A/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/6A"
    },
    {
      "path": "schedule/6A/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": "Meaning of “dwelling”, “new dwelling” and “the permitted area”",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6A/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/6A"
    },
    {
      "path": "schedule/6A/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": "Meaning of “property trader” and “principal”",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6A/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/6A"
    },
    {
      "path": "schedule/6A/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": "Meaning of “refurbishment” and “the permitted amount”",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6A/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/6A"
    },
    {
      "path": "schedule/6A/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": "Connected companies etc",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6A/paragraph-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/6A"
    },
    {
      "path": "schedule/6A/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": "Withdrawal of relief under this Schedule",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6A/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/6A"
    },
    {
      "path": "schedule/6B",
      "kind": "schedule",
      "number": "6B",
      "heading": "Transfers involving multiple dwellings",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/6B/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6B"
    },
    {
      "path": "schedule/6B/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6B/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/6B/crossheading/introduction"
    },
    {
      "path": "schedule/6B/crossheading/transactions-to-which-this-schedule-applies",
      "kind": "crossheading",
      "number": null,
      "heading": "Transactions to which this Schedule applies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6B"
    },
    {
      "path": "schedule/6B/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6B/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/6B/crossheading/transactions-to-which-this-schedule-applies"
    },
    {
      "path": "schedule/6B/crossheading/key-terms",
      "kind": "crossheading",
      "number": null,
      "heading": "Key terms",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6B"
    },
    {
      "path": "schedule/6B/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6B/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/6B/crossheading/key-terms"
    },
    {
      "path": "schedule/6B/crossheading/the-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "The relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6B"
    },
    {
      "path": "schedule/6B/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6B/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/6B/crossheading/the-relief"
    },
    {
      "path": "schedule/6B/crossheading/the-percentages",
      "kind": "crossheading",
      "number": null,
      "heading": "The amount of tax chargeable",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/6B"
    },
    {
      "path": "schedule/6B/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6B/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/6B/crossheading/the-percentages"
    },
    {
      "path": "schedule/6B/crossheading/adjustment-for-change-of-circumstances",
      "kind": "crossheading",
      "number": null,
      "heading": "Adjustment for change of circumstances",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6B"
    },
    {
      "path": "schedule/6B/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6B/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/6B/crossheading/adjustment-for-change-of-circumstances"
    },
    {
      "path": "schedule/6B/crossheading/what-counts-as-a-dwelling",
      "kind": "crossheading",
      "number": null,
      "heading": "What counts as a dwelling",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6B"
    },
    {
      "path": "schedule/6B/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6B/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/6B/crossheading/what-counts-as-a-dwelling"
    },
    {
      "path": "schedule/6C",
      "kind": "schedule",
      "number": "6C",
      "heading": "Stamp duty land tax: relief for special tax sites",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/6C/part/1",
      "kind": "part",
      "number": "1",
      "heading": "qualifying land",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6C"
    },
    {
      "path": "schedule/6C/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Transaction land",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6C/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/6C/part/1"
    },
    {
      "path": "schedule/6C/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "Qualifying land",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6C/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/6C/part/1"
    },
    {
      "path": "schedule/6C/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "Use of land in a qualifying manner",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6C/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/6C/part/1"
    },
    {
      "path": "schedule/6C/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "Connected persons",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6C/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/6C/part/1"
    },
    {
      "path": "schedule/6C/part/2",
      "kind": "part",
      "number": "2",
      "heading": "The relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6C"
    },
    {
      "path": "schedule/6C/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": "Exemption",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6C/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/6C/part/2"
    },
    {
      "path": "schedule/6C/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": "Other relief",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6C/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/6C/part/2"
    },
    {
      "path": "schedule/6C/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": "Attributing chargeable consideration to land",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6C/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/6C/part/2"
    },
    {
      "path": "schedule/6C/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Withdrawal of relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6C"
    },
    {
      "path": "schedule/6C/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": "Withdrawal of relief",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6C/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/6C/part/3"
    },
    {
      "path": "schedule/6C/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": "The control period",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6C/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/6C/part/3"
    },
    {
      "path": "schedule/6C/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": "Disposal of interest in part of qualifying land during control period",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6C/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/6C/part/3"
    },
    {
      "path": "schedule/6C/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Alternative finance arrangements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6C"
    },
    {
      "path": "schedule/6C/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": "Cases involving alternative finance arrangements",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6C/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/6C/part/4"
    },
    {
      "path": "schedule/6C/part/5",
      "kind": "part",
      "number": "5",
      "heading": "Power to change when relief is available",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/6C"
    },
    {
      "path": "schedule/6C/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": "Power to change the cases in which relief is available",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6C/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/6C/part/5"
    },
    {
      "path": "schedule/6C/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": "Approval of regulations",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-6C/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/6C/part/5"
    },
    {
      "path": "schedule/7",
      "kind": "schedule",
      "number": "7",
      "heading": "Stamp duty land tax: group relief and reconstruction and acquisition reliefs",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/7/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Group relief",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7"
    },
    {
      "path": "schedule/7/part/1/crossheading/group-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Group relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1"
    },
    {
      "path": "schedule/7/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-7/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7/part/1/crossheading/group-relief"
    },
    {
      "path": "schedule/7/part/1/crossheading/restrictions-on-availability-of-group-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Restrictions on availability of group relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1"
    },
    {
      "path": "schedule/7/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-7/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7/part/1/crossheading/restrictions-on-availability-of-group-relief"
    },
    {
      "path": "schedule/7/part/1/crossheading/restrictions-on-availability-of-group-reliefn1",
      "kind": "crossheading",
      "number": null,
      "heading": "Certain arrangements not within paragraph 2",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1"
    },
    {
      "path": "schedule/7/paragraph/2n1",
      "kind": "paragraph",
      "number": "2A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-7/paragraph-2n1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7/part/1/crossheading/restrictions-on-availability-of-group-reliefn1"
    },
    {
      "path": "schedule/7/part/1/crossheading/restrictions-on-availability-of-group-reliefn2",
      "kind": "crossheading",
      "number": null,
      "heading": "Certain mortgage arrangements not within paragraph 2",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1"
    },
    {
      "path": "schedule/7/paragraph/2n2",
      "kind": "paragraph",
      "number": "2B",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-7/paragraph-2n2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7/part/1/crossheading/restrictions-on-availability-of-group-reliefn2"
    },
    {
      "path": "schedule/7/part/1/crossheading/withdrawal-of-group-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Withdrawal of group relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1"
    },
    {
      "path": "schedule/7/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-7/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7/part/1/crossheading/withdrawal-of-group-relief"
    },
    {
      "path": "schedule/7/part/1/crossheading/cases-in-which-group-relief-not-withdrawn",
      "kind": "crossheading",
      "number": null,
      "heading": "Cases in which group relief not withdrawn",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1"
    },
    {
      "path": "schedule/7/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-7/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7/part/1/crossheading/cases-in-which-group-relief-not-withdrawn"
    },
    {
      "path": "schedule/7/part/1/crossheading/group-relief-not-withdrawn-where-vendor-leaves-group",
      "kind": "crossheading",
      "number": null,
      "heading": "Group relief not withdrawn where vendor leaves group",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1"
    },
    {
      "path": "schedule/7/paragraph/4ZA",
      "kind": "paragraph",
      "number": "4ZA",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-7/paragraph-4ZA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7/part/1/crossheading/group-relief-not-withdrawn-where-vendor-leaves-group"
    },
    {
      "path": "schedule/7/part/1/crossheading/withdrawal-of-group-relief-in-certain-cases-involving-successive-transactions",
      "kind": "crossheading",
      "number": null,
      "heading": "Withdrawal of group relief in certain cases involving successive transactions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1"
    },
    {
      "path": "schedule/7/paragraph/4A",
      "kind": "paragraph",
      "number": "4A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-7/paragraph-4A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7/part/1/crossheading/withdrawal-of-group-relief-in-certain-cases-involving-successive-transactions"
    },
    {
      "path": "schedule/7/part/1/crossheading/recovery-of-group-relief-from-another-group-company-or-controlling-director",
      "kind": "crossheading",
      "number": null,
      "heading": "Recovery of group relief from another group company or controlling director",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1"
    },
    {
      "path": "schedule/7/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-7/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7/part/1/crossheading/recovery-of-group-relief-from-another-group-company-or-controlling-director"
    },
    {
      "path": "schedule/7/part/1/crossheading/recovery-of-group-relief-supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Recovery of group relief: supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1"
    },
    {
      "path": "schedule/7/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-7/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/1/crossheading/recovery-of-group-relief-supplementary"
    },
    {
      "path": "schedule/7/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Reconstruction and acquisition reliefs",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7"
    },
    {
      "path": "schedule/7/part/2/crossheading/reconstruction-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Reconstruction relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-7/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7/part/2/crossheading/reconstruction-relief"
    },
    {
      "path": "schedule/7/part/2/crossheading/acquisition-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Acquisition relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-7/paragraph-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7/part/2/crossheading/acquisition-relief"
    },
    {
      "path": "schedule/7/part/2/crossheading/withdrawal-of-reconstruction-or-acquisition-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Withdrawal of reconstruction or acquisition relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-7/paragraph-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7/part/2/crossheading/withdrawal-of-reconstruction-or-acquisition-relief"
    },
    {
      "path": "schedule/7/part/2/crossheading/cases-in-which-reconstruction-or-acquisition-relief-not-withdrawn",
      "kind": "crossheading",
      "number": null,
      "heading": "Cases in which reconstruction or acquisition relief not withdrawn",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-7/paragraph-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7/part/2/crossheading/cases-in-which-reconstruction-or-acquisition-relief-not-withdrawn"
    },
    {
      "path": "schedule/7/part/2/crossheading/withdrawal-of-reconstruction-or-acquisition-relief-on-subsequent-nonexempt-transfer",
      "kind": "crossheading",
      "number": null,
      "heading": "Withdrawal of reconstruction or acquisition relief on subsequent non-exempt transfer",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-7/paragraph-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7/part/2/crossheading/withdrawal-of-reconstruction-or-acquisition-relief-on-subsequent-nonexempt-transfer"
    },
    {
      "path": "schedule/7/part/2/crossheading/recovery-of-reconstruction-or-acquisition-relief-from-another-group-company-or-controlling-director",
      "kind": "crossheading",
      "number": null,
      "heading": "Recovery of reconstruction or acquisition relief from another group company or controlling director",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-7/paragraph-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/7/part/2/crossheading/recovery-of-reconstruction-or-acquisition-relief-from-another-group-company-or-controlling-director"
    },
    {
      "path": "schedule/7/part/2/crossheading/recovery-of-reconstruction-or-acquisition-relief-supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Recovery of reconstruction or acquisition relief: supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2"
    },
    {
      "path": "schedule/7/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-7/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/7/part/2/crossheading/recovery-of-reconstruction-or-acquisition-relief-supplementary"
    },
    {
      "path": "schedule/7A",
      "kind": "schedule",
      "number": "7A",
      "heading": "Seeding relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/7A/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Property authorised investment funds",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7A"
    },
    {
      "path": "schedule/7A/part/1/crossheading/paif-seeding-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "PAIF seeding relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/1"
    },
    {
      "path": "schedule/7A/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-7A/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/1/crossheading/paif-seeding-relief"
    },
    {
      "path": "schedule/7A/part/1/crossheading/meaning-of-property-aif",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “property AIF”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/1"
    },
    {
      "path": "schedule/7A/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-7A/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/1/crossheading/meaning-of-property-aif"
    },
    {
      "path": "schedule/7A/part/1/crossheading/meaning-of-seeding-period",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “seeding period”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/1"
    },
    {
      "path": "schedule/7A/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-7A/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/1/crossheading/meaning-of-seeding-period"
    },
    {
      "path": "schedule/7A/part/1/crossheading/restrictions-on-availability-of-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Restrictions on availability of relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/1"
    },
    {
      "path": "schedule/7A/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-7A/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/1/crossheading/restrictions-on-availability-of-relief"
    },
    {
      "path": "schedule/7A/part/1/crossheading/withdrawal-of-relief-ceasing-to-be-property-aif",
      "kind": "crossheading",
      "number": null,
      "heading": "Withdrawal of relief: ceasing to be property AIF",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/1"
    },
    {
      "path": "schedule/7A/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-7A/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/1/crossheading/withdrawal-of-relief-ceasing-to-be-property-aif"
    },
    {
      "path": "schedule/7A/part/1/crossheading/withdrawal-of-relief-portfolio-test-not-met",
      "kind": "crossheading",
      "number": null,
      "heading": "Withdrawal of relief: portfolio test not met",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/1"
    },
    {
      "path": "schedule/7A/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-7A/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/1/crossheading/withdrawal-of-relief-portfolio-test-not-met"
    },
    {
      "path": "schedule/7A/part/1/crossheading/withdrawal-of-relief-units-disposed-of",
      "kind": "crossheading",
      "number": null,
      "heading": "Withdrawal of relief: units disposed of",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/1"
    },
    {
      "path": "schedule/7A/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-7A/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/1/crossheading/withdrawal-of-relief-units-disposed-of"
    },
    {
      "path": "schedule/7A/part/1/crossheading/withdrawal-of-relief-dwelling-occupied-by-nonqualifying-individual",
      "kind": "crossheading",
      "number": null,
      "heading": "Withdrawal of relief: dwelling occupied by non-qualifying individual",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/1"
    },
    {
      "path": "schedule/7A/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-7A/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/1/crossheading/withdrawal-of-relief-dwelling-occupied-by-nonqualifying-individual"
    },
    {
      "path": "schedule/7A/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-7A/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/1/crossheading/withdrawal-of-relief-dwelling-occupied-by-nonqualifying-individual"
    },
    {
      "path": "schedule/7A/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Co-ownership ... contractual schemes",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7A"
    },
    {
      "path": "schedule/7A/part/2/crossheading/coacs-seeding-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Co-ownership scheme seeding relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2"
    },
    {
      "path": "schedule/7A/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-7A/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/crossheading/coacs-seeding-relief"
    },
    {
      "path": "schedule/7A/part/2/crossheading/meaning-of-seeding-period",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “seeding period”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2"
    },
    {
      "path": "schedule/7A/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-7A/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/crossheading/meaning-of-seeding-period"
    },
    {
      "path": "schedule/7A/part/2/crossheading/restrictions-on-availability-of-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Restrictions on availability of relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2"
    },
    {
      "path": "schedule/7A/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-7A/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/crossheading/restrictions-on-availability-of-relief"
    },
    {
      "path": "schedule/7A/part/2/crossheading/withdrawal-of-relief-ceasing-to-be-coownership-authorised-contractual-scheme",
      "kind": "crossheading",
      "number": null,
      "heading": "Withdrawal of relief: ceasing to be co-ownership ... contractual scheme",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2"
    },
    {
      "path": "schedule/7A/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-7A/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/crossheading/withdrawal-of-relief-ceasing-to-be-coownership-authorised-contractual-scheme"
    },
    {
      "path": "schedule/7A/part/2/crossheading/withdrawal-of-relief-genuine-diversity-of-ownership-condition-not-met",
      "kind": "crossheading",
      "number": null,
      "heading": "Withdrawal of relief: genuine diversity of ownership condition not met by COACS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2"
    },
    {
      "path": "schedule/7A/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-7A/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/crossheading/withdrawal-of-relief-genuine-diversity-of-ownership-condition-not-met"
    },
    {
      "path": "schedule/7A/part/2/crossheading/genuine-diversity-of-ownership-condition",
      "kind": "crossheading",
      "number": null,
      "heading": "Genuine diversity of ownership condition",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2"
    },
    {
      "path": "schedule/7A/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-7A/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/crossheading/genuine-diversity-of-ownership-condition"
    },
    {
      "path": "schedule/7A/part/2/crossheading/withdrawal-of-relief-portfolio-test-not-met",
      "kind": "crossheading",
      "number": null,
      "heading": "Withdrawal of relief: portfolio test not met",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2"
    },
    {
      "path": "schedule/7A/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-7A/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/crossheading/withdrawal-of-relief-portfolio-test-not-met"
    },
    {
      "path": "schedule/7A/part/2/crossheading/withdrawal-of-relief-units-disposed-of",
      "kind": "crossheading",
      "number": null,
      "heading": "Withdrawal of relief: units disposed of",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2"
    },
    {
      "path": "schedule/7A/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-7A/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/crossheading/withdrawal-of-relief-units-disposed-of"
    },
    {
      "path": "schedule/7A/part/2/crossheading/withdrawal-of-relief-dwelling-occupied-by-nonqualifying-individual",
      "kind": "crossheading",
      "number": null,
      "heading": "Withdrawal of relief: dwelling occupied by non-qualifying individual",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2"
    },
    {
      "path": "schedule/7A/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-7A/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/crossheading/withdrawal-of-relief-dwelling-occupied-by-nonqualifying-individual"
    },
    {
      "path": "schedule/7A/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-7A/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/2/crossheading/withdrawal-of-relief-dwelling-occupied-by-nonqualifying-individual"
    },
    {
      "path": "schedule/7A/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7A"
    },
    {
      "path": "schedule/7A/part/3/crossheading/feeder-fund-and-units",
      "kind": "crossheading",
      "number": null,
      "heading": "“Feeder fund” and “units”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/3"
    },
    {
      "path": "schedule/7A/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-7A/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/3/crossheading/feeder-fund-and-units"
    },
    {
      "path": "schedule/7A/part/3/crossheading/interpretation-of-other-terms",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation of other terms",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/3"
    },
    {
      "path": "schedule/7A/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-7A/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/7A/part/3/crossheading/interpretation-of-other-terms"
    },
    {
      "path": "schedule/8",
      "kind": "schedule",
      "number": "8",
      "heading": "Stamp duty land tax: charities relief",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/8/crossheading/charities-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Charities relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8"
    },
    {
      "path": "schedule/8/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-8/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/crossheading/charities-relief"
    },
    {
      "path": "schedule/8/crossheading/withdrawal-of-charities-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Withdrawal of charities relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8"
    },
    {
      "path": "schedule/8/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-8/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/crossheading/withdrawal-of-charities-relief"
    },
    {
      "path": "schedule/8/crossheading/cases-where-first-condition-not-fully-met",
      "kind": "crossheading",
      "number": null,
      "heading": "Cases where first condition not fully met",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8"
    },
    {
      "path": "schedule/8/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-8/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/crossheading/cases-where-first-condition-not-fully-met"
    },
    {
      "path": "schedule/8/crossheading/joint-purchasers-partial-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Joint purchasers: partial relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8"
    },
    {
      "path": "schedule/8/paragraph/3A",
      "kind": "paragraph",
      "number": "3A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-8/paragraph-3A",
      "extent": null,
      "status": null,
      "parent": "schedule/8/crossheading/joint-purchasers-partial-relief"
    },
    {
      "path": "schedule/8/crossheading/withdrawal-of-relief-given-under-paragraph-3a",
      "kind": "crossheading",
      "number": null,
      "heading": "Withdrawal of relief given under paragraph 3A",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8"
    },
    {
      "path": "schedule/8/paragraph/3B",
      "kind": "paragraph",
      "number": "3B",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-8/paragraph-3B",
      "extent": null,
      "status": null,
      "parent": "schedule/8/crossheading/withdrawal-of-relief-given-under-paragraph-3a"
    },
    {
      "path": "schedule/8/crossheading/partial-relief-charity-not-fully-meeting-the-qualifying-charity-condition",
      "kind": "crossheading",
      "number": null,
      "heading": "Partial relief: charity not fully meeting the “qualifying charity” condition",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8"
    },
    {
      "path": "schedule/8/paragraph/3C",
      "kind": "paragraph",
      "number": "3C",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-8/paragraph-3C",
      "extent": null,
      "status": null,
      "parent": "schedule/8/crossheading/partial-relief-charity-not-fully-meeting-the-qualifying-charity-condition"
    },
    {
      "path": "schedule/8/crossheading/charitable-trusts",
      "kind": "crossheading",
      "number": null,
      "heading": "Charitable trusts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/8"
    },
    {
      "path": "schedule/8/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-8/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/8/crossheading/charitable-trusts"
    },
    {
      "path": "schedule/9",
      "kind": "schedule",
      "number": "9",
      "heading": "Stamp duty land tax: right to buy, shared ownership leases etc",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/9/crossheading/right-to-buy-transactions",
      "kind": "crossheading",
      "number": null,
      "heading": "Right to buy transactions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-9/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9/crossheading/right-to-buy-transactions"
    },
    {
      "path": "schedule/9/crossheading/shared-ownership-lease-election-for-market-value-treatment",
      "kind": "crossheading",
      "number": null,
      "heading": "Shared ownership lease: election for market value treatment",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-9/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9/crossheading/shared-ownership-lease-election-for-market-value-treatment"
    },
    {
      "path": "schedule/9/crossheading/transfer-of-reversion-under-shared-ownership-lease-where-election-made-for-market-value-treatment",
      "kind": "crossheading",
      "number": null,
      "heading": "Transfer of reversion under shared ownership lease where election made for market value treatment",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-9/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/9/crossheading/transfer-of-reversion-under-shared-ownership-lease-where-election-made-for-market-value-treatment"
    },
    {
      "path": "schedule/9/crossheading/shared-ownership-lease-election-where-staircasing-allowed",
      "kind": "crossheading",
      "number": null,
      "heading": "Shared ownership lease: election where staircasing allowed",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-9/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9/crossheading/shared-ownership-lease-election-where-staircasing-allowed"
    },
    {
      "path": "schedule/9/crossheading/shared-ownership-lease-treatment-of-staircasing-transaction",
      "kind": "crossheading",
      "number": null,
      "heading": "Shared ownership lease: treatment of staircasing transaction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/4A",
      "kind": "paragraph",
      "number": "4A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-9/paragraph-4A",
      "extent": null,
      "status": null,
      "parent": "schedule/9/crossheading/shared-ownership-lease-treatment-of-staircasing-transaction"
    },
    {
      "path": "schedule/9/crossheading/shared-ownership-lease-grant-not-linked-with-staircasing-transactions-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Shared ownership lease: grant not linked with staircasing transactions etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/4B",
      "kind": "paragraph",
      "number": "4B",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-9/paragraph-4B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9/crossheading/shared-ownership-lease-grant-not-linked-with-staircasing-transactions-etc"
    },
    {
      "path": "schedule/9/crossheading/shared-ownership-leases-meaning-of-qualifying-body-and-preserved-right-to-buy",
      "kind": "crossheading",
      "number": null,
      "heading": "Shared ownership leases: meaning of “qualifying body” and “preserved right to buy”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-9/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9/crossheading/shared-ownership-leases-meaning-of-qualifying-body-and-preserved-right-to-buy"
    },
    {
      "path": "schedule/9/crossheading/rent-to-mortgage-or-rent-to-loan-chargeable-consideration",
      "kind": "crossheading",
      "number": null,
      "heading": "Rent to mortgage or rent to loan: chargeable consideration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-9/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/9/crossheading/rent-to-mortgage-or-rent-to-loan-chargeable-consideration"
    },
    {
      "path": "schedule/9/crossheading/shared-ownership-trust-introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Shared ownership trust: introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-9/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9/crossheading/shared-ownership-trust-introduction"
    },
    {
      "path": "schedule/9/crossheading/shared-ownership-trust-purchaser",
      "kind": "crossheading",
      "number": null,
      "heading": "Shared ownership trust: “purchaser”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-9/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/9/crossheading/shared-ownership-trust-purchaser"
    },
    {
      "path": "schedule/9/crossheading/shared-ownership-trust-election-for-market-value-treatment",
      "kind": "crossheading",
      "number": null,
      "heading": "Shared ownership trust: election for market value treatment",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-9/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/9/crossheading/shared-ownership-trust-election-for-market-value-treatment"
    },
    {
      "path": "schedule/9/crossheading/shared-ownership-trust-treatment-of-staircasing-transaction",
      "kind": "crossheading",
      "number": null,
      "heading": "Shared ownership trust: treatment of staircasing transaction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-9/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/9/crossheading/shared-ownership-trust-treatment-of-staircasing-transaction"
    },
    {
      "path": "schedule/9/crossheading/shared-ownership-trust-treatment-of-additional-payments-where-no-election-made",
      "kind": "crossheading",
      "number": null,
      "heading": "Shared ownership trust: treatment of additional payments where no election made",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-9/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/9/crossheading/shared-ownership-trust-treatment-of-additional-payments-where-no-election-made"
    },
    {
      "path": "schedule/9/crossheading/shared-ownership-trust-declaration-not-linked-with-staircasing-transactions-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Shared ownership trust: declaration not linked with staircasing transactions etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-9/paragraph-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9/crossheading/shared-ownership-trust-declaration-not-linked-with-staircasing-transactions-etc"
    },
    {
      "path": "schedule/9/crossheading/rent-to-shared-ownership-lease-charge-to-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Rent to shared ownership lease: charge to tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-9/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/9/crossheading/rent-to-shared-ownership-lease-charge-to-tax"
    },
    {
      "path": "schedule/9/crossheading/rent-to-shared-ownership-trust-charge-to-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Rent to shared ownership trust: charge to tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-9/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/9/crossheading/rent-to-shared-ownership-trust-charge-to-tax"
    },
    {
      "path": "schedule/9/crossheading/rent-to-shared-ownership-trust-charge-to-taxn1",
      "kind": "crossheading",
      "number": null,
      "heading": "Relief for first-time buyers: shared ownership lease where election made",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/14n1",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-9/paragraph-14n1",
      "extent": null,
      "status": null,
      "parent": "schedule/9/crossheading/rent-to-shared-ownership-trust-charge-to-taxn1"
    },
    {
      "path": "schedule/9/crossheading/rent-to-shared-ownership-trust-charge-to-taxn2",
      "kind": "crossheading",
      "number": null,
      "heading": "Relief for first-time buyers: shared ownership lease where no election made",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/14n2",
      "kind": "paragraph",
      "number": "15A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-9/paragraph-14n2",
      "extent": null,
      "status": null,
      "parent": "schedule/9/crossheading/rent-to-shared-ownership-trust-charge-to-taxn2"
    },
    {
      "path": "schedule/9/crossheading/rent-to-shared-ownership-trust-charge-to-taxn3",
      "kind": "crossheading",
      "number": null,
      "heading": "Relief for first-time buyers: shared ownership trust where no election made",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/14n3",
      "kind": "paragraph",
      "number": "15B",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-9/paragraph-14n3",
      "extent": null,
      "status": null,
      "parent": "schedule/9/crossheading/rent-to-shared-ownership-trust-charge-to-taxn3"
    },
    {
      "path": "schedule/9/crossheading/rent-to-mortgage-or-rent-to-loan-chargeable-considerationn1",
      "kind": "crossheading",
      "number": null,
      "heading": "No relief for first-time buyers for staircasing transactions etc",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9"
    },
    {
      "path": "schedule/9/paragraph/6n1",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-9/paragraph-6n1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/9/crossheading/rent-to-mortgage-or-rent-to-loan-chargeable-considerationn1"
    },
    {
      "path": "schedule/9A",
      "kind": "schedule",
      "number": "9A",
      "heading": "Increased rates for non-resident transactions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/9A/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9A"
    },
    {
      "path": "schedule/9A/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-9A/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/9A/part/1"
    },
    {
      "path": "schedule/9A/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Meaning of “non-resident transaction”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9A"
    },
    {
      "path": "schedule/9A/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "Meaning of “non-resident transaction”",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-9A/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/9A/part/2"
    },
    {
      "path": "schedule/9A/part/3",
      "kind": "part",
      "number": "3",
      "heading": "“Non-resident” in relation to a chargeable transaction: individuals",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9A"
    },
    {
      "path": "schedule/9A/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "Whether individual “non-resident” in relation to a chargeable transaction",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-9A/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/9A/part/3"
    },
    {
      "path": "schedule/9A/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "Whether individual “UK resident” in relation to a chargeable transaction: basic rule",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-9A/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/9A/part/3"
    },
    {
      "path": "schedule/9A/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": "Whether individual “UK resident” in relation to a chargeable transaction: special cases",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-9A/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/9A/part/3"
    },
    {
      "path": "schedule/9A/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": "Crown employment",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-9A/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/9A/part/3"
    },
    {
      "path": "schedule/9A/part/4",
      "kind": "part",
      "number": "4",
      "heading": "“Non-resident” in relation to a chargeable transaction: companies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9A"
    },
    {
      "path": "schedule/9A/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": "Whether company is “non-resident” in relation to a chargeable transaction",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-9A/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/9A/part/4"
    },
    {
      "path": "schedule/9A/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": "Meaning of “close company”",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-9A/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/9A/part/4"
    },
    {
      "path": "schedule/9A/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": "Non-UK control",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-9A/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/9A/part/4"
    },
    {
      "path": "schedule/9A/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": "Non-UK control: attribution of rights and powers",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-9A/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/9A/part/4"
    },
    {
      "path": "schedule/9A/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": "Excluded companies",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-9A/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/9A/part/4"
    },
    {
      "path": "schedule/9A/part/5",
      "kind": "part",
      "number": "5",
      "heading": "Special rules for particular purchasers and transactions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9A"
    },
    {
      "path": "schedule/9A/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": "Spouses and civil partners of UK residents",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-9A/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/9A/part/5"
    },
    {
      "path": "schedule/9A/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": "Bare trust acquiring new lease",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-9A/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/9A/part/5"
    },
    {
      "path": "schedule/9A/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": "Purchase by settlement if beneficiary entitled to occupy, or to income from, dwelling",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-9A/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/9A/part/5"
    },
    {
      "path": "schedule/9A/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": "Co-ownership ... contractual schemes",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-9A/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/9A/part/5"
    },
    {
      "path": "schedule/9A/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": "Alternative property finance",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-9A/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/9A/part/5"
    },
    {
      "path": "schedule/9A/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": "Completion of contract previously substantially performed",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-9A/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/9A/part/5"
    },
    {
      "path": "schedule/9A/part/6",
      "kind": "part",
      "number": "6",
      "heading": "Supplementary provision",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/9A"
    },
    {
      "path": "schedule/9A/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": "Completion of land transaction return",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-9A/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/9A/part/6"
    },
    {
      "path": "schedule/9A/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": "Amendment of return where individual becomes UK resident after return delivered",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-9A/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/9A/part/6"
    },
    {
      "path": "schedule/9A/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": "What counts as a dwelling",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-9A/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/9A/part/6"
    },
    {
      "path": "schedule/9A/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-9A/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/9A/part/6"
    },
    {
      "path": "schedule/9A/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": "Power to modify this Schedule",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-9A/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/9A/part/6"
    },
    {
      "path": "schedule/10",
      "kind": "schedule",
      "number": "10",
      "heading": "Stamp duty land tax: returns, enquiries, assessments and appeals",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/10/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Land transaction returns",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10"
    },
    {
      "path": "schedule/10/part/1/crossheading/contents-of-return",
      "kind": "crossheading",
      "number": null,
      "heading": "Contents of return",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10/part/1"
    },
    {
      "path": "schedule/10/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10/part/1/crossheading/contents-of-return"
    },
    {
      "path": "schedule/10/part/1/crossheading/declaration-by-agent",
      "kind": "crossheading",
      "number": null,
      "heading": "Declaration by agent",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/1"
    },
    {
      "path": "schedule/10/paragraph/1A",
      "kind": "paragraph",
      "number": "1A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-1A",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/1/crossheading/declaration-by-agent"
    },
    {
      "path": "schedule/10/part/1/crossheading/declaration-by-the-relevant-official-solicitor",
      "kind": "crossheading",
      "number": null,
      "heading": "Declaration by the relevant Official Solicitor",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/1"
    },
    {
      "path": "schedule/10/paragraph/1B",
      "kind": "paragraph",
      "number": "1B",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-1B",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/1/crossheading/declaration-by-the-relevant-official-solicitor"
    },
    {
      "path": "schedule/10/part/1/crossheading/meaning-of-filing-date-and-delivery-of-return",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of filing date and delivery of return",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/1"
    },
    {
      "path": "schedule/10/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10/part/1/crossheading/meaning-of-filing-date-and-delivery-of-return"
    },
    {
      "path": "schedule/10/part/1/crossheading/failure-to-deliver-return-flatrate-penalty",
      "kind": "crossheading",
      "number": null,
      "heading": "Failure to deliver return: flat-rate penalty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/1"
    },
    {
      "path": "schedule/10/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/1/crossheading/failure-to-deliver-return-flatrate-penalty"
    },
    {
      "path": "schedule/10/part/1/crossheading/failure-to-deliver-return-taxrelated-penalty",
      "kind": "crossheading",
      "number": null,
      "heading": "Failure to deliver return: tax-related penalty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/1"
    },
    {
      "path": "schedule/10/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/1/crossheading/failure-to-deliver-return-taxrelated-penalty"
    },
    {
      "path": "schedule/10/part/1/crossheading/formal-notice-to-deliver-return-daily-penalty",
      "kind": "crossheading",
      "number": null,
      "heading": "Formal notice to deliver return: daily penalty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/1"
    },
    {
      "path": "schedule/10/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10/part/1/crossheading/formal-notice-to-deliver-return-daily-penalty"
    },
    {
      "path": "schedule/10/part/1/crossheading/amendment-of-return-by-purchaser",
      "kind": "crossheading",
      "number": null,
      "heading": "Amendment of return by purchaser",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/1"
    },
    {
      "path": "schedule/10/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10/part/1/crossheading/amendment-of-return-by-purchaser"
    },
    {
      "path": "schedule/10/part/1/crossheading/correction-of-return-by-revenue",
      "kind": "crossheading",
      "number": null,
      "heading": "Correction of return by Revenue",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/1"
    },
    {
      "path": "schedule/10/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10/part/1/crossheading/correction-of-return-by-revenue"
    },
    {
      "path": "schedule/10/part/1/crossheading/penalty-for-incorrect-or-uncorrected-return",
      "kind": "crossheading",
      "number": null,
      "heading": "Penalty for incorrect or uncorrected return",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/1"
    },
    {
      "path": "schedule/10/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-8",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/10/part/1/crossheading/penalty-for-incorrect-or-uncorrected-return"
    },
    {
      "path": "schedule/10/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Duty to keep and preserve records",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10"
    },
    {
      "path": "schedule/10/part/2/crossheading/duty-to-keep-and-preserve-records",
      "kind": "crossheading",
      "number": null,
      "heading": "Duty to keep and preserve records",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/2"
    },
    {
      "path": "schedule/10/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10/part/2/crossheading/duty-to-keep-and-preserve-records"
    },
    {
      "path": "schedule/10/part/2/crossheading/preservation-of-information-instead-of-original-records",
      "kind": "crossheading",
      "number": null,
      "heading": "Preservation of information etc",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10/part/2"
    },
    {
      "path": "schedule/10/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10/part/2/crossheading/preservation-of-information-instead-of-original-records"
    },
    {
      "path": "schedule/10/part/2/crossheading/penalty-for-failure-to-keep-and-preserve-records",
      "kind": "crossheading",
      "number": null,
      "heading": "Penalty for failure to keep and preserve records",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/2"
    },
    {
      "path": "schedule/10/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/2/crossheading/penalty-for-failure-to-keep-and-preserve-records"
    },
    {
      "path": "schedule/10/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Enquiry into return",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10"
    },
    {
      "path": "schedule/10/part/3/crossheading/notice-of-enquiry",
      "kind": "crossheading",
      "number": null,
      "heading": "Notice of enquiry",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/3"
    },
    {
      "path": "schedule/10/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10/part/3/crossheading/notice-of-enquiry"
    },
    {
      "path": "schedule/10/part/3/crossheading/scope-of-enquiry",
      "kind": "crossheading",
      "number": null,
      "heading": "Scope of enquiry",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/3"
    },
    {
      "path": "schedule/10/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/3/crossheading/scope-of-enquiry"
    },
    {
      "path": "schedule/10/part/3/crossheading/notice-to-produce-documents-etc-for-purposes-of-enquiry",
      "kind": "crossheading",
      "number": null,
      "heading": "Notice to produce documents etc for purposes of enquiry",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10/part/3"
    },
    {
      "path": "schedule/10/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-14",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/10/part/3/crossheading/notice-to-produce-documents-etc-for-purposes-of-enquiry"
    },
    {
      "path": "schedule/10/part/3/crossheading/appeal-against-notice-to-produce-documents-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Appeal against notice to produce documents etc",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10/part/3"
    },
    {
      "path": "schedule/10/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-15",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/10/part/3/crossheading/appeal-against-notice-to-produce-documents-etc"
    },
    {
      "path": "schedule/10/part/3/crossheading/penalty-for-failure-to-produce-documents-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Penalty for failure to produce documents etc",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10/part/3"
    },
    {
      "path": "schedule/10/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-16",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/10/part/3/crossheading/penalty-for-failure-to-produce-documents-etc"
    },
    {
      "path": "schedule/10/part/3/crossheading/amendment-of-selfassessment-during-enquiry-to-prevent-loss-of-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Amendment of self-assessment during enquiry to prevent loss of tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/3"
    },
    {
      "path": "schedule/10/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/3/crossheading/amendment-of-selfassessment-during-enquiry-to-prevent-loss-of-tax"
    },
    {
      "path": "schedule/10/part/3/crossheading/amendment-of-return-by-taxpayer-during-enquiry",
      "kind": "crossheading",
      "number": null,
      "heading": "Amendment of return by taxpayer during enquiry",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/3"
    },
    {
      "path": "schedule/10/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/3/crossheading/amendment-of-return-by-taxpayer-during-enquiry"
    },
    {
      "path": "schedule/10/part/3/crossheading/referral-of-questions-to-special-commissioners-during-enquiry",
      "kind": "crossheading",
      "number": null,
      "heading": "Referral of questions to the tribunal during enquiry",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10/part/3"
    },
    {
      "path": "schedule/10/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-19",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10/part/3/crossheading/referral-of-questions-to-special-commissioners-during-enquiry"
    },
    {
      "path": "schedule/10/part/3/crossheading/withdrawal-of-notice-of-referral",
      "kind": "crossheading",
      "number": null,
      "heading": "Withdrawal of notice of referral",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/3"
    },
    {
      "path": "schedule/10/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-20",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10/part/3/crossheading/withdrawal-of-notice-of-referral"
    },
    {
      "path": "schedule/10/part/3/crossheading/effect-of-referral-on-enquiry",
      "kind": "crossheading",
      "number": null,
      "heading": "Effect of referral on enquiry",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/3"
    },
    {
      "path": "schedule/10/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-21",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10/part/3/crossheading/effect-of-referral-on-enquiry"
    },
    {
      "path": "schedule/10/part/3/crossheading/effect-of-determination",
      "kind": "crossheading",
      "number": null,
      "heading": "Effect of determination",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/3"
    },
    {
      "path": "schedule/10/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-22",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10/part/3/crossheading/effect-of-determination"
    },
    {
      "path": "schedule/10/part/3/crossheading/completion-of-enquiry",
      "kind": "crossheading",
      "number": null,
      "heading": "Completion of enquiry",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/3"
    },
    {
      "path": "schedule/10/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-23",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/3/crossheading/completion-of-enquiry"
    },
    {
      "path": "schedule/10/part/3/crossheading/direction-to-complete-enquiry",
      "kind": "crossheading",
      "number": null,
      "heading": "Direction to complete enquiry",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/3"
    },
    {
      "path": "schedule/10/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-24",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10/part/3/crossheading/direction-to-complete-enquiry"
    },
    {
      "path": "schedule/10/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Revenue determination if no return delivered",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10"
    },
    {
      "path": "schedule/10/part/4/crossheading/determination-of-tax-chargeable-if-no-return-delivered",
      "kind": "crossheading",
      "number": null,
      "heading": "Determination of tax chargeable if no return delivered",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/4"
    },
    {
      "path": "schedule/10/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-25",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10/part/4/crossheading/determination-of-tax-chargeable-if-no-return-delivered"
    },
    {
      "path": "schedule/10/part/4/crossheading/determination-to-have-effect-as-a-selfassessment",
      "kind": "crossheading",
      "number": null,
      "heading": "Determination to have effect as a self-assessment",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/4"
    },
    {
      "path": "schedule/10/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-26",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/4/crossheading/determination-to-have-effect-as-a-selfassessment"
    },
    {
      "path": "schedule/10/part/4/crossheading/determination-superseded-by-actual-selfassessment",
      "kind": "crossheading",
      "number": null,
      "heading": "Determination superseded by actual self-assessment",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/4"
    },
    {
      "path": "schedule/10/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-27",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10/part/4/crossheading/determination-superseded-by-actual-selfassessment"
    },
    {
      "path": "schedule/10/part/5",
      "kind": "part",
      "number": "5",
      "heading": "Revenue assessments",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10"
    },
    {
      "path": "schedule/10/part/5/crossheading/assessment-where-loss-of-tax-discovered",
      "kind": "crossheading",
      "number": null,
      "heading": "Assessment where loss of tax discovered",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/5"
    },
    {
      "path": "schedule/10/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-28",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/5/crossheading/assessment-where-loss-of-tax-discovered"
    },
    {
      "path": "schedule/10/part/5/crossheading/assessment-to-recover-excessive-repayment-of-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Assessment to recover excessive repayment of tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/5"
    },
    {
      "path": "schedule/10/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-29",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/5/crossheading/assessment-to-recover-excessive-repayment-of-tax"
    },
    {
      "path": "schedule/10/part/5/crossheading/restrictions-on-assessment-where-return-delivered",
      "kind": "crossheading",
      "number": null,
      "heading": "Restrictions on assessment where return delivered",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/5"
    },
    {
      "path": "schedule/10/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-30",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/5/crossheading/restrictions-on-assessment-where-return-delivered"
    },
    {
      "path": "schedule/10/part/5/crossheading/time-limit-for-assessment",
      "kind": "crossheading",
      "number": null,
      "heading": "Time limit for assessment",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/5"
    },
    {
      "path": "schedule/10/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-31",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10/part/5/crossheading/time-limit-for-assessment"
    },
    {
      "path": "schedule/10/part/5/crossheading/losses-brought-about-carelessly-or-deliberately",
      "kind": "crossheading",
      "number": null,
      "heading": "Losses brought about carelessly or deliberately",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/5"
    },
    {
      "path": "schedule/10/paragraph/31A",
      "kind": "paragraph",
      "number": "31A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-31A",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/5/crossheading/losses-brought-about-carelessly-or-deliberately"
    },
    {
      "path": "schedule/10/part/5/crossheading/assessment-procedure",
      "kind": "crossheading",
      "number": null,
      "heading": "Assessment procedure",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/5"
    },
    {
      "path": "schedule/10/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-32",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/5/crossheading/assessment-procedure"
    },
    {
      "path": "schedule/10/part/6",
      "kind": "part",
      "number": "6",
      "heading": "Relief in case of overpaid tax or excessive assessment",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10"
    },
    {
      "path": "schedule/10/part/6/crossheading/relief-in-case-of-double-assessment",
      "kind": "crossheading",
      "number": null,
      "heading": "Relief in case of double assessment",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/6"
    },
    {
      "path": "schedule/10/paragraph/33",
      "kind": "paragraph",
      "number": "33",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-33",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10/part/6/crossheading/relief-in-case-of-double-assessment"
    },
    {
      "path": "schedule/10/part/6/crossheading/relief-in-case-of-mistake-in-return",
      "kind": "crossheading",
      "number": null,
      "heading": "Claim for relief for overpaid tax etc",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10/part/6"
    },
    {
      "path": "schedule/10/paragraph/34",
      "kind": "paragraph",
      "number": "34",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-34",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10/part/6/crossheading/relief-in-case-of-mistake-in-return"
    },
    {
      "path": "schedule/10/part/6/crossheading/cases-in-which-commissioners-not-liable-to-give-effect-to-a-claim",
      "kind": "crossheading",
      "number": null,
      "heading": "Cases in which Commissioners not liable to give effect to a claim",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/6"
    },
    {
      "path": "schedule/10/paragraph/34A",
      "kind": "paragraph",
      "number": "34A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-34A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10/part/6/crossheading/cases-in-which-commissioners-not-liable-to-give-effect-to-a-claim"
    },
    {
      "path": "schedule/10/part/6/crossheading/making-a-claim",
      "kind": "crossheading",
      "number": null,
      "heading": "Making a claim",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/6"
    },
    {
      "path": "schedule/10/paragraph/34B",
      "kind": "paragraph",
      "number": "34B",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-34B",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/6/crossheading/making-a-claim"
    },
    {
      "path": "schedule/10/part/6/crossheading/the-claimant-partnerships",
      "kind": "crossheading",
      "number": null,
      "heading": "The claimant: partnerships",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/6"
    },
    {
      "path": "schedule/10/paragraph/34C",
      "kind": "paragraph",
      "number": "34C",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-34C",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/6/crossheading/the-claimant-partnerships"
    },
    {
      "path": "schedule/10/part/6/crossheading/assessment-of-claimant-in-connection-with-claim",
      "kind": "crossheading",
      "number": null,
      "heading": "Assessment of claimant in connection with claim",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/6"
    },
    {
      "path": "schedule/10/paragraph/34D",
      "kind": "paragraph",
      "number": "34D",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-34D",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/6/crossheading/assessment-of-claimant-in-connection-with-claim"
    },
    {
      "path": "schedule/10/part/6/crossheading/contract-settlements",
      "kind": "crossheading",
      "number": null,
      "heading": "Contract settlements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/6"
    },
    {
      "path": "schedule/10/paragraph/34E",
      "kind": "paragraph",
      "number": "34E",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-34E",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/6/crossheading/contract-settlements"
    },
    {
      "path": "schedule/10/part/7",
      "kind": "part",
      "number": "7",
      "heading": "Reviews and appeals",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10"
    },
    {
      "path": "schedule/10/part/7/crossheading/right-of-appeal",
      "kind": "crossheading",
      "number": null,
      "heading": "Right of appeal",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/7"
    },
    {
      "path": "schedule/10/paragraph/35",
      "kind": "paragraph",
      "number": "35",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-35",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10/part/7/crossheading/right-of-appeal"
    },
    {
      "path": "schedule/10/part/7/crossheading/notice-of-appeal",
      "kind": "crossheading",
      "number": null,
      "heading": "Notice of appeal",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/7"
    },
    {
      "path": "schedule/10/paragraph/36",
      "kind": "paragraph",
      "number": "36",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-36",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10/part/7/crossheading/notice-of-appeal"
    },
    {
      "path": "schedule/10/part/7/crossheading/notice-of-appealn1",
      "kind": "crossheading",
      "number": null,
      "heading": "Appeal: HMRC review or determination by tribunal",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/7"
    },
    {
      "path": "schedule/10/paragraph/36A",
      "kind": "paragraph",
      "number": "36A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-36A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10/part/7/crossheading/notice-of-appealn1"
    },
    {
      "path": "schedule/10/part/7/crossheading/notice-of-appealn2",
      "kind": "crossheading",
      "number": null,
      "heading": "Appellant requires review by HMRC",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/7"
    },
    {
      "path": "schedule/10/paragraph/36B",
      "kind": "paragraph",
      "number": "36B",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-36B",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/7/crossheading/notice-of-appealn2"
    },
    {
      "path": "schedule/10/part/7/crossheading/notice-of-appealn3",
      "kind": "crossheading",
      "number": null,
      "heading": "HMRC offer review",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/7"
    },
    {
      "path": "schedule/10/paragraph/36C",
      "kind": "paragraph",
      "number": "36C",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-36C",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/7/crossheading/notice-of-appealn3"
    },
    {
      "path": "schedule/10/part/7/crossheading/notice-of-appealn4",
      "kind": "crossheading",
      "number": null,
      "heading": "Notifying appeal to the tribunal",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/7"
    },
    {
      "path": "schedule/10/paragraph/36D",
      "kind": "paragraph",
      "number": "36D",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-36D",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/7/crossheading/notice-of-appealn4"
    },
    {
      "path": "schedule/10/part/7/crossheading/notice-of-appealn5",
      "kind": "crossheading",
      "number": null,
      "heading": "Nature of review etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/7"
    },
    {
      "path": "schedule/10/paragraph/36E",
      "kind": "paragraph",
      "number": "36E",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-36E",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/7/crossheading/notice-of-appealn5"
    },
    {
      "path": "schedule/10/part/7/crossheading/notice-of-appealn6",
      "kind": "crossheading",
      "number": null,
      "heading": "Effect of conclusions of review",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/7"
    },
    {
      "path": "schedule/10/paragraph/36F",
      "kind": "paragraph",
      "number": "36F",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-36F",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/7/crossheading/notice-of-appealn6"
    },
    {
      "path": "schedule/10/part/7/crossheading/notice-of-appealn7",
      "kind": "crossheading",
      "number": null,
      "heading": "Notifying appeal to tribunal after review concluded",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/7"
    },
    {
      "path": "schedule/10/paragraph/36G",
      "kind": "paragraph",
      "number": "36G",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-36G",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/7/crossheading/notice-of-appealn7"
    },
    {
      "path": "schedule/10/part/7/crossheading/notice-of-appealn8",
      "kind": "crossheading",
      "number": null,
      "heading": "Notifying appeal to tribunal after review offered but not accepted",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/7"
    },
    {
      "path": "schedule/10/paragraph/36H",
      "kind": "paragraph",
      "number": "36H",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-36H",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/7/crossheading/notice-of-appealn8"
    },
    {
      "path": "schedule/10/part/7/crossheading/notice-of-appealn9",
      "kind": "crossheading",
      "number": null,
      "heading": "Other interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/7"
    },
    {
      "path": "schedule/10/paragraph/36I",
      "kind": "paragraph",
      "number": "36I",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-36I",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/7/crossheading/notice-of-appealn9"
    },
    {
      "path": "schedule/10/part/7/crossheading/settling-of-appeals-by-agreement",
      "kind": "crossheading",
      "number": null,
      "heading": "Settling of appeals by agreement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/7"
    },
    {
      "path": "schedule/10/paragraph/37",
      "kind": "paragraph",
      "number": "37",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-37",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10/part/7/crossheading/settling-of-appeals-by-agreement"
    },
    {
      "path": "schedule/10/part/7/crossheading/recovery-of-tax-not-postponed-by-appeal",
      "kind": "crossheading",
      "number": null,
      "heading": "Recovery of tax not postponed by appeal",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/7"
    },
    {
      "path": "schedule/10/paragraph/38",
      "kind": "paragraph",
      "number": "38",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-38",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10/part/7/crossheading/recovery-of-tax-not-postponed-by-appeal"
    },
    {
      "path": "schedule/10/part/7/crossheading/direction-by-commissioners-to-postpone-payment",
      "kind": "crossheading",
      "number": null,
      "heading": "Direction by the tribunal to postpone payment",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10/part/7"
    },
    {
      "path": "schedule/10/paragraph/39",
      "kind": "paragraph",
      "number": "39",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-39",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10/part/7/crossheading/direction-by-commissioners-to-postpone-payment"
    },
    {
      "path": "schedule/10/part/7/crossheading/agreement-to-postpone-payment-of-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Agreement to postpone payment of tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/7"
    },
    {
      "path": "schedule/10/paragraph/40",
      "kind": "paragraph",
      "number": "40",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-40",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10/part/7/crossheading/agreement-to-postpone-payment-of-tax"
    },
    {
      "path": "schedule/10/part/7/crossheading/agreement-to-postpone-payment-of-taxn1",
      "kind": "crossheading",
      "number": null,
      "heading": "Tribunal determinations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/7"
    },
    {
      "path": "schedule/10/paragraph/40n1",
      "kind": "paragraph",
      "number": "41",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-40n1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10/part/7/crossheading/agreement-to-postpone-payment-of-taxn1"
    },
    {
      "path": "schedule/10/part/7/crossheading/agreement-to-postpone-payment-of-taxn2",
      "kind": "crossheading",
      "number": null,
      "heading": "Assessments and self assessments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/7"
    },
    {
      "path": "schedule/10/paragraph/40n2",
      "kind": "paragraph",
      "number": "42",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-40n2",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/7/crossheading/agreement-to-postpone-payment-of-taxn2"
    },
    {
      "path": "schedule/10/part/7/crossheading/agreement-to-postpone-payment-of-taxn3",
      "kind": "crossheading",
      "number": null,
      "heading": "Payment of stamp duty land tax where there is a further appeal",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/7"
    },
    {
      "path": "schedule/10/paragraph/40n3",
      "kind": "paragraph",
      "number": "43",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-40n3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10/part/7/crossheading/agreement-to-postpone-payment-of-taxn3"
    },
    {
      "path": "schedule/10/part/7/crossheading/agreement-to-postpone-payment-of-taxn4",
      "kind": "crossheading",
      "number": null,
      "heading": "Late notice of appeal",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/7"
    },
    {
      "path": "schedule/10/paragraph/40n4",
      "kind": "paragraph",
      "number": "44",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-40n4",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/7/crossheading/agreement-to-postpone-payment-of-taxn4"
    },
    {
      "path": "schedule/10/part/7/crossheading/agreement-to-postpone-payment-of-taxn5",
      "kind": "crossheading",
      "number": null,
      "heading": "Questions to be determined by the relevant tribunal",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10/part/7"
    },
    {
      "path": "schedule/10/paragraph/40n5",
      "kind": "paragraph",
      "number": "45",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-40n5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/10/part/7/crossheading/agreement-to-postpone-payment-of-taxn5"
    },
    {
      "path": "schedule/10/part/7/crossheading/agreement-to-postpone-payment-of-taxn6",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of HMRC",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/7"
    },
    {
      "path": "schedule/10/paragraph/40n6",
      "kind": "paragraph",
      "number": "46",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-40n6",
      "extent": null,
      "status": null,
      "parent": "schedule/10/part/7/crossheading/agreement-to-postpone-payment-of-taxn6"
    },
    {
      "path": "schedule/11",
      "kind": "schedule",
      "number": "11",
      "heading": "Stamp duty land tax: record-keeping where transaction is not notifiable",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/11/part/1",
      "kind": "part",
      "number": "1",
      "heading": "General",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/11"
    },
    {
      "path": "schedule/11/part/1/crossheading/introductory",
      "kind": "crossheading",
      "number": null,
      "heading": "Introductory",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/11/part/1"
    },
    {
      "path": "schedule/11/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-11/paragraph-1",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/11/part/1/crossheading/introductory"
    },
    {
      "path": "schedule/11/part/1/crossheading/form-and-contents-of-selfcertificate",
      "kind": "crossheading",
      "number": null,
      "heading": "Form and contents of self-certificate",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/11/part/1"
    },
    {
      "path": "schedule/11/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-11/paragraph-2",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/11/part/1/crossheading/form-and-contents-of-selfcertificate"
    },
    {
      "path": "schedule/11/part/1/crossheading/declaration-by-agent",
      "kind": "crossheading",
      "number": null,
      "heading": "Declaration by agent",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/1"
    },
    {
      "path": "schedule/11/paragraph/2A",
      "kind": "paragraph",
      "number": "2A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-11/paragraph-2A",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/11/part/1/crossheading/declaration-by-agent"
    },
    {
      "path": "schedule/11/part/1/crossheading/declaration-by-the-relevant-official-solicitor",
      "kind": "crossheading",
      "number": null,
      "heading": "Declaration by the relevant Official Solicitor",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/1"
    },
    {
      "path": "schedule/11/paragraph/2B",
      "kind": "paragraph",
      "number": "2B",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-11/paragraph-2B",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/11/part/1/crossheading/declaration-by-the-relevant-official-solicitor"
    },
    {
      "path": "schedule/11/part/1/crossheading/taxrelated-penalty-for-fraud-or-negligence",
      "kind": "crossheading",
      "number": null,
      "heading": "Tax-related penalty for fraud or negligence",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/11/part/1"
    },
    {
      "path": "schedule/11/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-11/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/11/part/1/crossheading/taxrelated-penalty-for-fraud-or-negligence"
    },
    {
      "path": "schedule/11/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Duty to keep and preserve records",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11"
    },
    {
      "path": "schedule/11/part/2/crossheading/duty-to-keep-and-preserve-records",
      "kind": "crossheading",
      "number": null,
      "heading": "Duty to keep and preserve records",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/2"
    },
    {
      "path": "schedule/11/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-11/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11/part/2/crossheading/duty-to-keep-and-preserve-records"
    },
    {
      "path": "schedule/11/part/2/crossheading/preservation-of-information-instead-of-original-records",
      "kind": "crossheading",
      "number": null,
      "heading": "Preservation of information etc",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11/part/2"
    },
    {
      "path": "schedule/11/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-11/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11/part/2/crossheading/preservation-of-information-instead-of-original-records"
    },
    {
      "path": "schedule/11/part/2/crossheading/penalty-for-failure-to-keep-and-preserve-records",
      "kind": "crossheading",
      "number": null,
      "heading": "Penalty for failure to keep and preserve records",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/2"
    },
    {
      "path": "schedule/11/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-11/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/11/part/2/crossheading/penalty-for-failure-to-keep-and-preserve-records"
    },
    {
      "path": "schedule/11/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Enquiry into self-certificate",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/11"
    },
    {
      "path": "schedule/11/part/3/crossheading/notice-of-enquiry",
      "kind": "crossheading",
      "number": null,
      "heading": "Notice of enquiry",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/11/part/3"
    },
    {
      "path": "schedule/11/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-11/paragraph-7",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/11/part/3/crossheading/notice-of-enquiry"
    },
    {
      "path": "schedule/11/part/3/crossheading/scope-of-enquiry",
      "kind": "crossheading",
      "number": null,
      "heading": "Scope of enquiry",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/11/part/3"
    },
    {
      "path": "schedule/11/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-11/paragraph-8",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/11/part/3/crossheading/scope-of-enquiry"
    },
    {
      "path": "schedule/11/part/3/crossheading/notice-to-produce-documents-etc-for-purposes-of-enquiry",
      "kind": "crossheading",
      "number": null,
      "heading": "Notice to produce documents etc for purposes of enquiry",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/11/part/3"
    },
    {
      "path": "schedule/11/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-11/paragraph-9",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/11/part/3/crossheading/notice-to-produce-documents-etc-for-purposes-of-enquiry"
    },
    {
      "path": "schedule/11/part/3/crossheading/appeal-against-notice-to-produce-documents-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Appeal against notice to produce documents etc",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/11/part/3"
    },
    {
      "path": "schedule/11/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-11/paragraph-10",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/11/part/3/crossheading/appeal-against-notice-to-produce-documents-etc"
    },
    {
      "path": "schedule/11/part/3/crossheading/penalty-for-failure-to-produce-documents-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Penalty for failure to produce documents etc",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/11/part/3"
    },
    {
      "path": "schedule/11/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-11/paragraph-11",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/11/part/3/crossheading/penalty-for-failure-to-produce-documents-etc"
    },
    {
      "path": "schedule/11/part/3/crossheading/referral-of-questions-to-special-commissioners-during-enquiry",
      "kind": "crossheading",
      "number": null,
      "heading": "Referral of questions to Special Commissioners during enquiry",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/11/part/3"
    },
    {
      "path": "schedule/11/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-11/paragraph-12",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/11/part/3/crossheading/referral-of-questions-to-special-commissioners-during-enquiry"
    },
    {
      "path": "schedule/11/part/3/crossheading/withdrawal-of-notice-of-referral",
      "kind": "crossheading",
      "number": null,
      "heading": "Withdrawal of notice of referral",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/11/part/3"
    },
    {
      "path": "schedule/11/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-11/paragraph-13",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/11/part/3/crossheading/withdrawal-of-notice-of-referral"
    },
    {
      "path": "schedule/11/part/3/crossheading/effect-of-referral-on-enquiry",
      "kind": "crossheading",
      "number": null,
      "heading": "Effect of referral on enquiry",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/11/part/3"
    },
    {
      "path": "schedule/11/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-11/paragraph-14",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/11/part/3/crossheading/effect-of-referral-on-enquiry"
    },
    {
      "path": "schedule/11/part/3/crossheading/effect-of-determination",
      "kind": "crossheading",
      "number": null,
      "heading": "Effect of determination",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/11/part/3"
    },
    {
      "path": "schedule/11/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-11/paragraph-15",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/11/part/3/crossheading/effect-of-determination"
    },
    {
      "path": "schedule/11/part/3/crossheading/completion-of-enquiry",
      "kind": "crossheading",
      "number": null,
      "heading": "Completion of enquiry",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/11/part/3"
    },
    {
      "path": "schedule/11/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-11/paragraph-16",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/11/part/3/crossheading/completion-of-enquiry"
    },
    {
      "path": "schedule/11/part/3/crossheading/direction-to-complete-enquiry",
      "kind": "crossheading",
      "number": null,
      "heading": "Direction to complete enquiry",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/11/part/3"
    },
    {
      "path": "schedule/11/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-11/paragraph-17",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/11/part/3/crossheading/direction-to-complete-enquiry"
    },
    {
      "path": "schedule/11A",
      "kind": "schedule",
      "number": "11A",
      "heading": "Stamp duty land tax: claims not included in returns",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/11A/crossheading/introductory",
      "kind": "crossheading",
      "number": null,
      "heading": "Introductory",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11A"
    },
    {
      "path": "schedule/11A/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-11A/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/11A/crossheading/introductory"
    },
    {
      "path": "schedule/11A/crossheading/making-of-claims",
      "kind": "crossheading",
      "number": null,
      "heading": "Making of claims",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11A"
    },
    {
      "path": "schedule/11A/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-11A/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/11A/crossheading/making-of-claims"
    },
    {
      "path": "schedule/11A/crossheading/duty-to-keep-and-preserve-records",
      "kind": "crossheading",
      "number": null,
      "heading": "Duty to keep and preserve records",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11A"
    },
    {
      "path": "schedule/11A/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-11A/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11A/crossheading/duty-to-keep-and-preserve-records"
    },
    {
      "path": "schedule/11A/crossheading/preservation-of-information-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Preservation of information etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11A"
    },
    {
      "path": "schedule/11A/paragraph/3A",
      "kind": "paragraph",
      "number": "3A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-11A/paragraph-3A",
      "extent": null,
      "status": null,
      "parent": "schedule/11A/crossheading/preservation-of-information-etc"
    },
    {
      "path": "schedule/11A/crossheading/amendment-of-claim-by-claimant",
      "kind": "crossheading",
      "number": null,
      "heading": "Amendment of claim by claimant",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11A"
    },
    {
      "path": "schedule/11A/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-11A/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/11A/crossheading/amendment-of-claim-by-claimant"
    },
    {
      "path": "schedule/11A/crossheading/correction-of-claim-by-revenue",
      "kind": "crossheading",
      "number": null,
      "heading": "Correction of claim by Revenue",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11A"
    },
    {
      "path": "schedule/11A/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-11A/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/11A/crossheading/correction-of-claim-by-revenue"
    },
    {
      "path": "schedule/11A/crossheading/giving-effect-to-claims-and-amendments",
      "kind": "crossheading",
      "number": null,
      "heading": "Giving effect to claims and amendments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11A"
    },
    {
      "path": "schedule/11A/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-11A/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/11A/crossheading/giving-effect-to-claims-and-amendments"
    },
    {
      "path": "schedule/11A/crossheading/notice-of-enquiry",
      "kind": "crossheading",
      "number": null,
      "heading": "Notice of enquiry",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11A"
    },
    {
      "path": "schedule/11A/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-11A/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/11A/crossheading/notice-of-enquiry"
    },
    {
      "path": "schedule/11A/crossheading/notice-to-produce-documents-etc-for-purposes-of-enquiry",
      "kind": "crossheading",
      "number": null,
      "heading": "Notice to produce documents etc for purposes of enquiry",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11A"
    },
    {
      "path": "schedule/11A/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-11A/paragraph-8",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/11A/crossheading/notice-to-produce-documents-etc-for-purposes-of-enquiry"
    },
    {
      "path": "schedule/11A/crossheading/appeal-against-notice-to-produce-documents-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Appeal against notice to produce documents etc",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11A"
    },
    {
      "path": "schedule/11A/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-11A/paragraph-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/11A/crossheading/appeal-against-notice-to-produce-documents-etc"
    },
    {
      "path": "schedule/11A/crossheading/penalty-for-failure-to-produce-documents-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Penalty for failure to produce documents etc",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11A"
    },
    {
      "path": "schedule/11A/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-11A/paragraph-10",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/11A/crossheading/penalty-for-failure-to-produce-documents-etc"
    },
    {
      "path": "schedule/11A/crossheading/completion-of-enquiry",
      "kind": "crossheading",
      "number": null,
      "heading": "Completion of enquiry",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11A"
    },
    {
      "path": "schedule/11A/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-11A/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/11A/crossheading/completion-of-enquiry"
    },
    {
      "path": "schedule/11A/crossheading/direction-to-complete-enquiry",
      "kind": "crossheading",
      "number": null,
      "heading": "Direction to complete enquiry",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11A"
    },
    {
      "path": "schedule/11A/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-11A/paragraph-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11A/crossheading/direction-to-complete-enquiry"
    },
    {
      "path": "schedule/11A/crossheading/giving-effect-to-amendments-under-paragraph-11",
      "kind": "crossheading",
      "number": null,
      "heading": "Giving effect to amendments under paragraph 11",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11A"
    },
    {
      "path": "schedule/11A/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-11A/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/11A/crossheading/giving-effect-to-amendments-under-paragraph-11"
    },
    {
      "path": "schedule/11A/crossheading/appeals-against-amendments-under-paragraph-11",
      "kind": "crossheading",
      "number": null,
      "heading": "Appeals against amendments under paragraph 11",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11A"
    },
    {
      "path": "schedule/11A/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-11A/paragraph-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/11A/crossheading/appeals-against-amendments-under-paragraph-11"
    },
    {
      "path": "schedule/11A/crossheading/jurisdiction-of-commissioners",
      "kind": "crossheading",
      "number": null,
      "heading": "Jurisdiction of Commissioners",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/11A"
    },
    {
      "path": "schedule/11A/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-11A/paragraph-15",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/11A/crossheading/jurisdiction-of-commissioners"
    },
    {
      "path": "schedule/12",
      "kind": "schedule",
      "number": "12",
      "heading": "Stamp duty land tax: collection and recovery of tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/12/part/1",
      "kind": "part",
      "number": "1",
      "heading": "General",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/12"
    },
    {
      "path": "schedule/12/part/1/crossheading/issue-of-tax-demands-and-receipts",
      "kind": "crossheading",
      "number": null,
      "heading": "Issue of tax demands and receipts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/12/part/1"
    },
    {
      "path": "schedule/12/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-12/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/12/part/1/crossheading/issue-of-tax-demands-and-receipts"
    },
    {
      "path": "schedule/12/part/1/crossheading/recovery-of-tax-by-distraint",
      "kind": "crossheading",
      "number": null,
      "heading": "Recovery of tax by distraint",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/12/part/1"
    },
    {
      "path": "schedule/12/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-12/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/12/part/1/crossheading/recovery-of-tax-by-distraint"
    },
    {
      "path": "schedule/12/part/1/crossheading/recovery-of-tax-by-diligence-in-scotland",
      "kind": "crossheading",
      "number": null,
      "heading": "Recovery of tax by diligence in Scotland",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/12/part/1"
    },
    {
      "path": "schedule/12/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-12/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/12/part/1/crossheading/recovery-of-tax-by-diligence-in-scotland"
    },
    {
      "path": "schedule/12/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Court proceedings",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/12"
    },
    {
      "path": "schedule/12/part/2/crossheading/civil-proceedings-in-magistrates-court-or-court-of-summary-jurisdiction",
      "kind": "crossheading",
      "number": null,
      "heading": "Civil proceedings in magistrates' court or court of summary jurisdiction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/12/part/2"
    },
    {
      "path": "schedule/12/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-12/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/12/part/2/crossheading/civil-proceedings-in-magistrates-court-or-court-of-summary-jurisdiction"
    },
    {
      "path": "schedule/12/part/2/crossheading/proceedings-in-county-court-or-sheriff-court",
      "kind": "crossheading",
      "number": null,
      "heading": "Proceedings in county court or sheriff court",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/12/part/2"
    },
    {
      "path": "schedule/12/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-12/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/12/part/2/crossheading/proceedings-in-county-court-or-sheriff-court"
    },
    {
      "path": "schedule/12/part/2/crossheading/proceedings-in-high-court-or-court-of-session",
      "kind": "crossheading",
      "number": null,
      "heading": "Proceedings in High Court or Court of Session",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/12/part/2"
    },
    {
      "path": "schedule/12/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-12/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/12/part/2/crossheading/proceedings-in-high-court-or-court-of-session"
    },
    {
      "path": "schedule/12/part/2/crossheading/evidence-of-unpaid-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "...",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/12/part/2"
    },
    {
      "path": "schedule/12/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-12/paragraph-7",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/12/part/2/crossheading/evidence-of-unpaid-tax"
    },
    {
      "path": "schedule/13",
      "kind": "schedule",
      "number": "13",
      "heading": "Stamp duty land tax: information powers",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/13/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Power of authorised officer to call for documents or information from taxpayer",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/13"
    },
    {
      "path": "schedule/13/part/1/crossheading/notice-requiring-taxpayer-to-deliver-documents-or-provide-information",
      "kind": "crossheading",
      "number": null,
      "heading": "Notice requiring taxpayer to deliver documents or provide information",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/1"
    },
    {
      "path": "schedule/13/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-1",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/1/crossheading/notice-requiring-taxpayer-to-deliver-documents-or-provide-information"
    },
    {
      "path": "schedule/13/part/1/crossheading/requirement-of-consent-of-general-or-special-commissioner",
      "kind": "crossheading",
      "number": null,
      "heading": "Requirement of consent of the tribunal",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/13/part/1"
    },
    {
      "path": "schedule/13/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/13/part/1/crossheading/requirement-of-consent-of-general-or-special-commissioner"
    },
    {
      "path": "schedule/13/part/1/crossheading/contents-of-notice-under-this-part",
      "kind": "crossheading",
      "number": null,
      "heading": "Contents of notice under this Part",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/1"
    },
    {
      "path": "schedule/13/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/13/part/1/crossheading/contents-of-notice-under-this-part"
    },
    {
      "path": "schedule/13/part/1/crossheading/summary-of-reasons-to-be-given",
      "kind": "crossheading",
      "number": null,
      "heading": "Summary of reasons to be given",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/1"
    },
    {
      "path": "schedule/13/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/13/part/1/crossheading/summary-of-reasons-to-be-given"
    },
    {
      "path": "schedule/13/part/1/crossheading/power-to-take-copies-of-documents-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Power to take copies of documents etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/1"
    },
    {
      "path": "schedule/13/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-5",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/1/crossheading/power-to-take-copies-of-documents-etc"
    },
    {
      "path": "schedule/13/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Power of authorised officer to call for documents from third party",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/13"
    },
    {
      "path": "schedule/13/part/2/crossheading/notice-requiring-documents-to-be-delivered-or-made-available",
      "kind": "crossheading",
      "number": null,
      "heading": "Notice requiring documents to be delivered or made available",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/2"
    },
    {
      "path": "schedule/13/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-6",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/2/crossheading/notice-requiring-documents-to-be-delivered-or-made-available"
    },
    {
      "path": "schedule/13/part/2/crossheading/requirement-of-consent-of-general-or-special-commissioner",
      "kind": "crossheading",
      "number": null,
      "heading": "Requirement of consent of the tribunal",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/13/part/2"
    },
    {
      "path": "schedule/13/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/13/part/2/crossheading/requirement-of-consent-of-general-or-special-commissioner"
    },
    {
      "path": "schedule/13/part/2/crossheading/contents-of-notice-under-paragraph-6",
      "kind": "crossheading",
      "number": null,
      "heading": "Contents of notice under paragraph 6",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/2"
    },
    {
      "path": "schedule/13/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-8",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/2/crossheading/contents-of-notice-under-paragraph-6"
    },
    {
      "path": "schedule/13/part/2/crossheading/copy-of-notice-to-be-given-to-taxpayer",
      "kind": "crossheading",
      "number": null,
      "heading": "Copy of notice to be given to taxpayer",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/2"
    },
    {
      "path": "schedule/13/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/13/part/2/crossheading/copy-of-notice-to-be-given-to-taxpayer"
    },
    {
      "path": "schedule/13/part/2/crossheading/summary-of-reasons-to-be-given",
      "kind": "crossheading",
      "number": null,
      "heading": "Summary of reasons to be given",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/2"
    },
    {
      "path": "schedule/13/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-10",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/13/part/2/crossheading/summary-of-reasons-to-be-given"
    },
    {
      "path": "schedule/13/part/2/crossheading/power-to-give-notice-relating-to-unnamed-taxpayer-or-taxpayers",
      "kind": "crossheading",
      "number": null,
      "heading": "Power to give notice relating to unnamed taxpayer or taxpayers",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/2"
    },
    {
      "path": "schedule/13/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-11",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/13/part/2/crossheading/power-to-give-notice-relating-to-unnamed-taxpayer-or-taxpayers"
    },
    {
      "path": "schedule/13/part/2/crossheading/contents-of-notice-under-paragraph-11",
      "kind": "crossheading",
      "number": null,
      "heading": "Contents of notice under paragraph 11",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/2"
    },
    {
      "path": "schedule/13/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-12",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/2/crossheading/contents-of-notice-under-paragraph-11"
    },
    {
      "path": "schedule/13/part/2/crossheading/power-to-take-copies-of-documents-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Power to take copies of documents etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/2"
    },
    {
      "path": "schedule/13/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-13",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/2/crossheading/power-to-take-copies-of-documents-etc"
    },
    {
      "path": "schedule/13/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Power to call for papers of tax accountant",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/13"
    },
    {
      "path": "schedule/13/part/3/crossheading/power-to-call-for-papers-of-tax-accountant",
      "kind": "crossheading",
      "number": null,
      "heading": "Power to call for papers of tax accountant",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/3"
    },
    {
      "path": "schedule/13/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-14",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/3/crossheading/power-to-call-for-papers-of-tax-accountant"
    },
    {
      "path": "schedule/13/part/3/crossheading/when-notice-may-be-given",
      "kind": "crossheading",
      "number": null,
      "heading": "When notice may be given",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/3"
    },
    {
      "path": "schedule/13/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-15",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/3/crossheading/when-notice-may-be-given"
    },
    {
      "path": "schedule/13/part/3/crossheading/requirement-of-consent-of-appropriate-judicial-authority",
      "kind": "crossheading",
      "number": null,
      "heading": "Requirement of consent of appropriate judicial authority",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/3"
    },
    {
      "path": "schedule/13/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-16",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/3/crossheading/requirement-of-consent-of-appropriate-judicial-authority"
    },
    {
      "path": "schedule/13/part/3/crossheading/contents-of-notice",
      "kind": "crossheading",
      "number": null,
      "heading": "Contents of notice",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/3"
    },
    {
      "path": "schedule/13/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-17",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/3/crossheading/contents-of-notice"
    },
    {
      "path": "schedule/13/part/3/crossheading/power-to-take-copies-of-documents-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Power to take copies of documents etc",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/3"
    },
    {
      "path": "schedule/13/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-18",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/3/crossheading/power-to-take-copies-of-documents-etc"
    },
    {
      "path": "schedule/13/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Restrictions on powers under Parts 1 to 3",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/13"
    },
    {
      "path": "schedule/13/part/4/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/4"
    },
    {
      "path": "schedule/13/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-19",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/13/part/4/crossheading/introduction"
    },
    {
      "path": "schedule/13/part/4/crossheading/personal-records-or-journalistic-material",
      "kind": "crossheading",
      "number": null,
      "heading": "Personal records or journalistic material",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/4"
    },
    {
      "path": "schedule/13/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-20",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/13/part/4/crossheading/personal-records-or-journalistic-material"
    },
    {
      "path": "schedule/13/part/4/crossheading/documents-or-information-relating-to-pending-appeal",
      "kind": "crossheading",
      "number": null,
      "heading": "Documents or information relating to pending appeal",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/4"
    },
    {
      "path": "schedule/13/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-21",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/13/part/4/crossheading/documents-or-information-relating-to-pending-appeal"
    },
    {
      "path": "schedule/13/part/4/crossheading/barristers-advocates-and-solicitors",
      "kind": "crossheading",
      "number": null,
      "heading": "Barristers, advocates and solicitors",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/4"
    },
    {
      "path": "schedule/13/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-22",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/13/part/4/crossheading/barristers-advocates-and-solicitors"
    },
    {
      "path": "schedule/13/part/4/crossheading/provision-of-copies-instead-of-original-documents",
      "kind": "crossheading",
      "number": null,
      "heading": "Provision of copies instead of original documents",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/4"
    },
    {
      "path": "schedule/13/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-23",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/13/part/4/crossheading/provision-of-copies-instead-of-original-documents"
    },
    {
      "path": "schedule/13/part/4/crossheading/documents-originating-more-than-six-years-before-date-of-notice",
      "kind": "crossheading",
      "number": null,
      "heading": "Documents originating more than six years before date of notice",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/4"
    },
    {
      "path": "schedule/13/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-24",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/13/part/4/crossheading/documents-originating-more-than-six-years-before-date-of-notice"
    },
    {
      "path": "schedule/13/part/4/crossheading/documents-subject-to-legal-privilege",
      "kind": "crossheading",
      "number": null,
      "heading": "Documents subject to legal privilege",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/4"
    },
    {
      "path": "schedule/13/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-25",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/13/part/4/crossheading/documents-subject-to-legal-privilege"
    },
    {
      "path": "schedule/13/part/4/crossheading/documents-belonging-to-auditor-or-tax-adviser",
      "kind": "crossheading",
      "number": null,
      "heading": "Documents belonging to auditor or tax adviser",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/13/part/4"
    },
    {
      "path": "schedule/13/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-26",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/4/crossheading/documents-belonging-to-auditor-or-tax-adviser"
    },
    {
      "path": "schedule/13/part/4/crossheading/documents-belonging-to-auditor-or-tax-adviser-information-to-be-disclosed",
      "kind": "crossheading",
      "number": null,
      "heading": "Documents belonging to auditor or tax adviser: information to be disclosed",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/13/part/4"
    },
    {
      "path": "schedule/13/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-27",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/4/crossheading/documents-belonging-to-auditor-or-tax-adviser-information-to-be-disclosed"
    },
    {
      "path": "schedule/13/part/5",
      "kind": "part",
      "number": "5",
      "heading": "Powers of board to call for documents or information",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/13"
    },
    {
      "path": "schedule/13/part/5/crossheading/notice-requiring-delivery-of-documents-or-provision-of-information",
      "kind": "crossheading",
      "number": null,
      "heading": "Notice requiring delivery of documents or provision of information",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/5"
    },
    {
      "path": "schedule/13/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-28",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/5/crossheading/notice-requiring-delivery-of-documents-or-provision-of-information"
    },
    {
      "path": "schedule/13/part/5/crossheading/contents-of-notice",
      "kind": "crossheading",
      "number": null,
      "heading": "Contents of notice",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/5"
    },
    {
      "path": "schedule/13/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-29",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/5/crossheading/contents-of-notice"
    },
    {
      "path": "schedule/13/part/5/crossheading/power-to-take-copies-of-documents-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Power to take copies of documents etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/5"
    },
    {
      "path": "schedule/13/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-30",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/5/crossheading/power-to-take-copies-of-documents-etc"
    },
    {
      "path": "schedule/13/part/5/crossheading/exclusion-of-personal-records-or-journalistic-material",
      "kind": "crossheading",
      "number": null,
      "heading": "Exclusion of personal records or journalistic material",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/5"
    },
    {
      "path": "schedule/13/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-31",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/5/crossheading/exclusion-of-personal-records-or-journalistic-material"
    },
    {
      "path": "schedule/13/part/6",
      "kind": "part",
      "number": "6",
      "heading": "Order of judicial authority for the delivery of documents",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13"
    },
    {
      "path": "schedule/13/part/6/crossheading/order-for-the-delivery-of-documents",
      "kind": "crossheading",
      "number": null,
      "heading": "Order for the delivery of documents",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/6"
    },
    {
      "path": "schedule/13/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-32",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/6/crossheading/order-for-the-delivery-of-documents"
    },
    {
      "path": "schedule/13/part/6/crossheading/notice-of-application-for-order",
      "kind": "crossheading",
      "number": null,
      "heading": "Notice of application for order",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/6"
    },
    {
      "path": "schedule/13/paragraph/33",
      "kind": "paragraph",
      "number": "33",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-33",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/6/crossheading/notice-of-application-for-order"
    },
    {
      "path": "schedule/13/part/6/crossheading/obligations-of-person-given-notice-of-application",
      "kind": "crossheading",
      "number": null,
      "heading": "Obligations of person given notice of application",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/6"
    },
    {
      "path": "schedule/13/paragraph/34",
      "kind": "paragraph",
      "number": "34",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-34",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/6/crossheading/obligations-of-person-given-notice-of-application"
    },
    {
      "path": "schedule/13/part/6/crossheading/exception-of-items-subject-to-legal-privilege",
      "kind": "crossheading",
      "number": null,
      "heading": "Exception of items subject to legal privilege",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/6"
    },
    {
      "path": "schedule/13/paragraph/35",
      "kind": "paragraph",
      "number": "35",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-35",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/6/crossheading/exception-of-items-subject-to-legal-privilege"
    },
    {
      "path": "schedule/13/part/6/crossheading/resolution-of-disputes-as-to-legal-privilege",
      "kind": "crossheading",
      "number": null,
      "heading": "Resolution of disputes as to legal privilege",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/6"
    },
    {
      "path": "schedule/13/paragraph/36",
      "kind": "paragraph",
      "number": "36",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-36",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/6/crossheading/resolution-of-disputes-as-to-legal-privilege"
    },
    {
      "path": "schedule/13/part/6/crossheading/complying-with-an-order",
      "kind": "crossheading",
      "number": null,
      "heading": "Complying with an order",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/6"
    },
    {
      "path": "schedule/13/paragraph/37",
      "kind": "paragraph",
      "number": "37",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-37",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/6/crossheading/complying-with-an-order"
    },
    {
      "path": "schedule/13/part/6/crossheading/document-not-to-be-retained-if-photograph-or-copy-sufficient",
      "kind": "crossheading",
      "number": null,
      "heading": "Document not to be retained if photograph or copy sufficient",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/6"
    },
    {
      "path": "schedule/13/paragraph/38",
      "kind": "paragraph",
      "number": "38",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-38",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/6/crossheading/document-not-to-be-retained-if-photograph-or-copy-sufficient"
    },
    {
      "path": "schedule/13/part/6/crossheading/access-to-or-supply-of-photograph-or-copy-of-documents-delivered",
      "kind": "crossheading",
      "number": null,
      "heading": "Access to or supply of photograph or copy of documents delivered",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/6"
    },
    {
      "path": "schedule/13/paragraph/39",
      "kind": "paragraph",
      "number": "39",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-39",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/6/crossheading/access-to-or-supply-of-photograph-or-copy-of-documents-delivered"
    },
    {
      "path": "schedule/13/part/6/crossheading/sanction-for-failure-to-comply-with-order",
      "kind": "crossheading",
      "number": null,
      "heading": "Sanction for failure to comply with order",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/6"
    },
    {
      "path": "schedule/13/paragraph/40",
      "kind": "paragraph",
      "number": "40",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-40",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/6/crossheading/sanction-for-failure-to-comply-with-order"
    },
    {
      "path": "schedule/13/part/6/crossheading/notice-of-order-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Notice of order, etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/6"
    },
    {
      "path": "schedule/13/paragraph/41",
      "kind": "paragraph",
      "number": "41",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-41",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/6/crossheading/notice-of-order-etc"
    },
    {
      "path": "schedule/13/part/6/crossheading/general-provisions-about-regulations",
      "kind": "crossheading",
      "number": null,
      "heading": "General provisions about regulations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/6"
    },
    {
      "path": "schedule/13/paragraph/42",
      "kind": "paragraph",
      "number": "42",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-42",
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/6/crossheading/general-provisions-about-regulations"
    },
    {
      "path": "schedule/13/part/7",
      "kind": "part",
      "number": "7",
      "heading": "Entry with warrant to obtain evidence of offence",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/13"
    },
    {
      "path": "schedule/13/part/7/crossheading/power-to-issue-warrant",
      "kind": "crossheading",
      "number": null,
      "heading": "Power to issue warrant",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/7"
    },
    {
      "path": "schedule/13/paragraph/43",
      "kind": "paragraph",
      "number": "43",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-43",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/7/crossheading/power-to-issue-warrant"
    },
    {
      "path": "schedule/13/part/7/crossheading/meaning-of-offence-involving-serious-fraud",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of offence involving serious fraud",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/7"
    },
    {
      "path": "schedule/13/paragraph/44",
      "kind": "paragraph",
      "number": "44",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-44",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/7/crossheading/meaning-of-offence-involving-serious-fraud"
    },
    {
      "path": "schedule/13/part/7/crossheading/approval-of-application-by-board",
      "kind": "crossheading",
      "number": null,
      "heading": "Approval of application by Board",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/7"
    },
    {
      "path": "schedule/13/paragraph/45",
      "kind": "paragraph",
      "number": "45",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-45",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/7/crossheading/approval-of-application-by-board"
    },
    {
      "path": "schedule/13/part/7/crossheading/extent-of-powers-conferred-by-warrant",
      "kind": "crossheading",
      "number": null,
      "heading": "Extent of powers conferred by warrant",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/7"
    },
    {
      "path": "schedule/13/paragraph/46",
      "kind": "paragraph",
      "number": "46",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-46",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/7/crossheading/extent-of-powers-conferred-by-warrant"
    },
    {
      "path": "schedule/13/part/7/crossheading/exercise-of-powers-conferred-by-warrant",
      "kind": "crossheading",
      "number": null,
      "heading": "Exercise of powers conferred by warrant",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/7"
    },
    {
      "path": "schedule/13/paragraph/47",
      "kind": "paragraph",
      "number": "47",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-47",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/7/crossheading/exercise-of-powers-conferred-by-warrant"
    },
    {
      "path": "schedule/13/part/7/crossheading/items-subject-to-legal-privilege",
      "kind": "crossheading",
      "number": null,
      "heading": "Items subject to legal privilege",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/7"
    },
    {
      "path": "schedule/13/paragraph/48",
      "kind": "paragraph",
      "number": "48",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-48",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/7/crossheading/items-subject-to-legal-privilege"
    },
    {
      "path": "schedule/13/part/7/crossheading/procedure-where-documents-etc-are-removed",
      "kind": "crossheading",
      "number": null,
      "heading": "Procedure where documents etc are removed",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/7"
    },
    {
      "path": "schedule/13/paragraph/49",
      "kind": "paragraph",
      "number": "49",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-49",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/7/crossheading/procedure-where-documents-etc-are-removed"
    },
    {
      "path": "schedule/13/part/7/crossheading/document-not-to-be-retained-if-photograph-or-copy-sufficient",
      "kind": "crossheading",
      "number": null,
      "heading": "Document not to be retained if photograph or copy sufficient",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/7"
    },
    {
      "path": "schedule/13/paragraph/50",
      "kind": "paragraph",
      "number": "50",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-50",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/7/crossheading/document-not-to-be-retained-if-photograph-or-copy-sufficient"
    },
    {
      "path": "schedule/13/part/7/crossheading/access-to-or-supply-of-photograph-or-copy-of-items-removed",
      "kind": "crossheading",
      "number": null,
      "heading": "Access to or supply of photograph or copy of items removed",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/7"
    },
    {
      "path": "schedule/13/paragraph/51",
      "kind": "paragraph",
      "number": "51",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-51",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/7/crossheading/access-to-or-supply-of-photograph-or-copy-of-items-removed"
    },
    {
      "path": "schedule/13/part/7/crossheading/endorsement-and-custody-etc-of-warrant",
      "kind": "crossheading",
      "number": null,
      "heading": "Endorsement and custody etc of warrant",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/7"
    },
    {
      "path": "schedule/13/paragraph/52",
      "kind": "paragraph",
      "number": "52",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-52",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/13/part/7/crossheading/endorsement-and-custody-etc-of-warrant"
    },
    {
      "path": "schedule/13/part/8",
      "kind": "part",
      "number": "8",
      "heading": "Falsification etc of documents",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13"
    },
    {
      "path": "schedule/13/part/8/crossheading/falsification-etc-of-documents",
      "kind": "crossheading",
      "number": null,
      "heading": "Falsification etc of documents",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/13/part/8"
    },
    {
      "path": "schedule/13/paragraph/53",
      "kind": "paragraph",
      "number": "53",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-13/paragraph-53",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/13/part/8/crossheading/falsification-etc-of-documents"
    },
    {
      "path": "schedule/14",
      "kind": "schedule",
      "number": "14",
      "heading": "Stamp duty land tax: determination of penalties and related appeals",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/14/crossheading/determination-of-penalties-and-appeals",
      "kind": "crossheading",
      "number": null,
      "heading": "Determination of penalties and appeals",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-14/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/14/crossheading/determination-of-penalties-and-appeals"
    },
    {
      "path": "schedule/14/crossheading/determination-of-penalty-by-officer-of-the-board",
      "kind": "crossheading",
      "number": null,
      "heading": "Determination of penalty by officer of the Board",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-14/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/14/crossheading/determination-of-penalty-by-officer-of-the-board"
    },
    {
      "path": "schedule/14/crossheading/alteration-of-penalty-determination",
      "kind": "crossheading",
      "number": null,
      "heading": "Alteration of penalty determination",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-14/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/14/crossheading/alteration-of-penalty-determination"
    },
    {
      "path": "schedule/14/crossheading/liability-of-personal-representatives",
      "kind": "crossheading",
      "number": null,
      "heading": "Liability of personal representatives",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-14/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/14/crossheading/liability-of-personal-representatives"
    },
    {
      "path": "schedule/14/crossheading/appeal-against-penalty-determination",
      "kind": "crossheading",
      "number": null,
      "heading": "Appeal against penalty determination",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-14/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14/crossheading/appeal-against-penalty-determination"
    },
    {
      "path": "schedule/14/crossheading/further-appeal",
      "kind": "crossheading",
      "number": null,
      "heading": "Further appeal",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-14/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14/crossheading/further-appeal"
    },
    {
      "path": "schedule/14/crossheading/penalty-proceedings-before-the-court",
      "kind": "crossheading",
      "number": null,
      "heading": "Penalty proceedings before the court",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-14/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/14/crossheading/penalty-proceedings-before-the-court"
    },
    {
      "path": "schedule/14/crossheading/time-limit-for-determination-of-penalties",
      "kind": "crossheading",
      "number": null,
      "heading": "Time limit for determination of penalties",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/14"
    },
    {
      "path": "schedule/14/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-14/paragraph-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/14/crossheading/time-limit-for-determination-of-penalties"
    },
    {
      "path": "schedule/15",
      "kind": "schedule",
      "number": "15",
      "heading": "Stamp duty land tax: partnerships",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/15/part/1",
      "kind": "part",
      "number": "1",
      "heading": "General provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15"
    },
    {
      "path": "schedule/15/part/1/crossheading/partnerships",
      "kind": "crossheading",
      "number": null,
      "heading": "Partnerships",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/1"
    },
    {
      "path": "schedule/15/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-15/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/1/crossheading/partnerships"
    },
    {
      "path": "schedule/15/part/1/crossheading/legal-personality-of-partnership-disregarded",
      "kind": "crossheading",
      "number": null,
      "heading": "Legal personality of partnership disregarded",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/1"
    },
    {
      "path": "schedule/15/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-15/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/1/crossheading/legal-personality-of-partnership-disregarded"
    },
    {
      "path": "schedule/15/part/1/crossheading/continuity-of-partnership",
      "kind": "crossheading",
      "number": null,
      "heading": "Continuity of partnership",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/1"
    },
    {
      "path": "schedule/15/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-15/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/1/crossheading/continuity-of-partnership"
    },
    {
      "path": "schedule/15/part/1/crossheading/partnership-not-to-be-regarded-as-unit-trust-scheme-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Partnership not to be regarded as unit trust scheme etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/1"
    },
    {
      "path": "schedule/15/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-15/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/1/crossheading/partnership-not-to-be-regarded-as-unit-trust-scheme-etc"
    },
    {
      "path": "schedule/15/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Ordinary partnership transactions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15"
    },
    {
      "path": "schedule/15/part/2/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/2"
    },
    {
      "path": "schedule/15/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-15/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/15/part/2/crossheading/introduction"
    },
    {
      "path": "schedule/15/part/2/crossheading/responsibility-of-partners",
      "kind": "crossheading",
      "number": null,
      "heading": "Responsibility of partners",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/2"
    },
    {
      "path": "schedule/15/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-15/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/2/crossheading/responsibility-of-partners"
    },
    {
      "path": "schedule/15/part/2/crossheading/joint-and-several-liability-of-responsible-partners",
      "kind": "crossheading",
      "number": null,
      "heading": "Joint and several liability of responsible partners",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/2"
    },
    {
      "path": "schedule/15/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-15/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/15/part/2/crossheading/joint-and-several-liability-of-responsible-partners"
    },
    {
      "path": "schedule/15/part/2/crossheading/representative-partners",
      "kind": "crossheading",
      "number": null,
      "heading": "Representative partners",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/2"
    },
    {
      "path": "schedule/15/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-15/paragraph-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/15/part/2/crossheading/representative-partners"
    },
    {
      "path": "schedule/15/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Transactions to which special provisions apply",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/15"
    },
    {
      "path": "schedule/15/part/3/crossheading/1",
      "kind": "crossheading",
      "number": null,
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/3"
    },
    {
      "path": "schedule/15/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": "Introduction",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-15/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/3/crossheading/1"
    },
    {
      "path": "schedule/15/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": "Transfer of chargeable interest to a partnership: general",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-15/paragraph-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/15/part/3/crossheading/1"
    },
    {
      "path": "schedule/15/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": "Transfer of chargeable interest to a partnership: chargeable consideration including rent",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-15/paragraph-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/15/part/3/crossheading/1"
    },
    {
      "path": "schedule/15/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": "Transfer of chargeable interest to a partnership: sum of the lower proportions",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-15/paragraph-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/15/part/3/crossheading/1"
    },
    {
      "path": "schedule/15/paragraph/12A",
      "kind": "paragraph",
      "number": "12A",
      "heading": "Election by property-investment partnership to disapply paragraph 10",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-15/paragraph-12A",
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/3/crossheading/1"
    },
    {
      "path": "schedule/15/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": "Transfer of chargeable interest to a partnership consisting wholly of bodies corporate",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-15/paragraph-13",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/15/part/3/crossheading/1"
    },
    {
      "path": "schedule/15/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": "Transfer ... of interest in property-investment partnership",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-15/paragraph-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/15/part/3/crossheading/1"
    },
    {
      "path": "schedule/15/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": "Exclusion of market rent leases",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-15/paragraph-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/15/part/3/crossheading/1"
    },
    {
      "path": "schedule/15/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": "Partnership interests: application of provisions about exchanges etc.",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-15/paragraph-16",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/15/part/3/crossheading/1"
    },
    {
      "path": "schedule/15/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": "Transfer of partnership interest pursuant to earlier arrangements",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-15/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/3/crossheading/1"
    },
    {
      "path": "schedule/15/part/3/crossheading/withdrawal-of-money-etc-from-partnership-after-transfer-of-chargeable-interest",
      "kind": "crossheading",
      "number": null,
      "heading": "Withdrawal of money etc from partnership after transfer of chargeable interest",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/3"
    },
    {
      "path": "schedule/15/paragraph/17A",
      "kind": "paragraph",
      "number": "17A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-15/paragraph-17A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/15/part/3/crossheading/withdrawal-of-money-etc-from-partnership-after-transfer-of-chargeable-interest"
    },
    {
      "path": "schedule/15/part/3/crossheading/3",
      "kind": "crossheading",
      "number": null,
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/3"
    },
    {
      "path": "schedule/15/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": "Transfer of chargeable interest from a partnership: general",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-15/paragraph-18",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/15/part/3/crossheading/3"
    },
    {
      "path": "schedule/15/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": "Transfer of chargeable interest from a partnership: chargeable consideration including rent",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-15/paragraph-19",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/15/part/3/crossheading/3"
    },
    {
      "path": "schedule/15/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": "Transfer of chargeable interest from a partnership: sum of the lower proportions",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-15/paragraph-20",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/15/part/3/crossheading/3"
    },
    {
      "path": "schedule/15/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": "Transfer of chargeable interest from a partnership: partnership share attributable to partner",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-15/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/3/crossheading/3"
    },
    {
      "path": "schedule/15/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-15/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/3/crossheading/3"
    },
    {
      "path": "schedule/15/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": "Transfer of chargeable interest from a partnership to a partnership",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-15/paragraph-23",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/15/part/3/crossheading/3"
    },
    {
      "path": "schedule/15/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": "Transfer of chargeable interest from a partnership consisting wholly of bodies corporate",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-15/paragraph-24",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/15/part/3/crossheading/3"
    },
    {
      "path": "schedule/15/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": "Application of exemptions and reliefs",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-15/paragraph-25",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/15/part/3/crossheading/3"
    },
    {
      "path": "schedule/15/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": "Application of disadvantaged areas relief",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-15/paragraph-26",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/15/part/3/crossheading/3"
    },
    {
      "path": "schedule/15/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": "Application of group relief",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-15/paragraph-27",
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/3/crossheading/3"
    },
    {
      "path": "schedule/15/paragraph/27A",
      "kind": "paragraph",
      "number": "27A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-15/paragraph-27A",
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/3/crossheading/3"
    },
    {
      "path": "schedule/15/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": "Application of charities relief",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-15/paragraph-28",
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/3/crossheading/3"
    },
    {
      "path": "schedule/15/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": "Acquisition of interest in partnership not chargeable except as specially provided",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-15/paragraph-29",
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/3/crossheading/3"
    },
    {
      "path": "schedule/15/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": "Transactions that are not notifiable",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-15/paragraph-30",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/15/part/3/crossheading/3"
    },
    {
      "path": "schedule/15/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": "Stamp duty on transfers of partnership interests: continued application",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-15/paragraph-31",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/15/part/3/crossheading/3"
    },
    {
      "path": "schedule/15/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": "Stamp duty on transfers of partnership interests: modification",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-15/paragraph-32",
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/3/crossheading/3"
    },
    {
      "path": "schedule/15/paragraph/33",
      "kind": "paragraph",
      "number": "33",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-15/paragraph-33",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/15/part/3/crossheading/3"
    },
    {
      "path": "schedule/15/paragraph/34",
      "kind": "paragraph",
      "number": "34",
      "heading": "Interpretation: partnership property and partnership share",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-15/paragraph-34",
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/3/crossheading/3"
    },
    {
      "path": "schedule/15/paragraph/35",
      "kind": "paragraph",
      "number": "35",
      "heading": "Interpretation: transfer of chargeable interest to a partnership",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-15/paragraph-35",
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/3/crossheading/3"
    },
    {
      "path": "schedule/15/paragraph/36",
      "kind": "paragraph",
      "number": "36",
      "heading": "Interpretation: transfer of interest in a partnership",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-15/paragraph-36",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/15/part/3/crossheading/3"
    },
    {
      "path": "schedule/15/paragraph/37",
      "kind": "paragraph",
      "number": "37",
      "heading": "Interpretation: transfer of chargeable interest from a partnership",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-15/paragraph-37",
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/3/crossheading/3"
    },
    {
      "path": "schedule/15/paragraph/38",
      "kind": "paragraph",
      "number": "38",
      "heading": "Interpretation: market value of leases",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-15/paragraph-38",
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/3/crossheading/3"
    },
    {
      "path": "schedule/15/paragraph/39",
      "kind": "paragraph",
      "number": "39",
      "heading": "Interpretation: connected persons",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-15/paragraph-39",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/15/part/3/crossheading/3"
    },
    {
      "path": "schedule/15/paragraph/40",
      "kind": "paragraph",
      "number": "40",
      "heading": "Interpretation: arrangements",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-15/paragraph-40",
      "extent": null,
      "status": null,
      "parent": "schedule/15/part/3/crossheading/3"
    },
    {
      "path": "schedule/16",
      "kind": "schedule",
      "number": "16",
      "heading": "Stamp duty land tax: trusts and powers",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/16/crossheading/meaning-of-settlement-and-bare-trust",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “settlement” and “bare trust”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16"
    },
    {
      "path": "schedule/16/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-16/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/16/crossheading/meaning-of-settlement-and-bare-trust"
    },
    {
      "path": "schedule/16/crossheading/interests-of-beneficiaries-under-certain-trusts",
      "kind": "crossheading",
      "number": null,
      "heading": "Interests of beneficiaries under certain trusts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16"
    },
    {
      "path": "schedule/16/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-16/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/16/crossheading/interests-of-beneficiaries-under-certain-trusts"
    },
    {
      "path": "schedule/16/crossheading/acquisition-etc-by-bare-trustee-attributed-to-beneficial-owner",
      "kind": "crossheading",
      "number": null,
      "heading": "Bare trustee",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16"
    },
    {
      "path": "schedule/16/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-16/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/16/crossheading/acquisition-etc-by-bare-trustee-attributed-to-beneficial-owner"
    },
    {
      "path": "schedule/16/crossheading/acquisition-by-trustees-of-settlement",
      "kind": "crossheading",
      "number": null,
      "heading": "Acquisition by trustees of settlement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16"
    },
    {
      "path": "schedule/16/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-16/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/16/crossheading/acquisition-by-trustees-of-settlement"
    },
    {
      "path": "schedule/16/crossheading/responsibility-of-trustees-of-settlement",
      "kind": "crossheading",
      "number": null,
      "heading": "Responsibility of trustees of settlement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16"
    },
    {
      "path": "schedule/16/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-16/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/16/crossheading/responsibility-of-trustees-of-settlement"
    },
    {
      "path": "schedule/16/crossheading/relevant-trustees-for-purposes-of-return-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Relevant trustees for purposes of return etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16"
    },
    {
      "path": "schedule/16/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-16/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/16/crossheading/relevant-trustees-for-purposes-of-return-etc"
    },
    {
      "path": "schedule/16/crossheading/consideration-for-exercise-of-power-of-appointment-or-discretion",
      "kind": "crossheading",
      "number": null,
      "heading": "Consideration for exercise of power of appointment or discretion",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/16"
    },
    {
      "path": "schedule/16/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-16/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/16/crossheading/consideration-for-exercise-of-power-of-appointment-or-discretion"
    },
    {
      "path": "schedule/16/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": "Reallocation of trust property as between beneficiaries",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-16/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/16/crossheading/consideration-for-exercise-of-power-of-appointment-or-discretion"
    },
    {
      "path": "schedule/17",
      "kind": "schedule",
      "number": "17",
      "heading": "Stamp duty land tax: General and Special Commissioners, appeals and other proceedings",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "schedule/17/crossheading/general-and-special-commissioners-application-of-general-provisions",
      "kind": "crossheading",
      "number": null,
      "heading": "General and Special Commissioners: application of general provisions",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/17"
    },
    {
      "path": "schedule/17/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-17/paragraph-1",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/17/crossheading/general-and-special-commissioners-application-of-general-provisions"
    },
    {
      "path": "schedule/17/crossheading/prescribed-matters-to-be-determined-by-commissioners-or-lands-tribunal",
      "kind": "crossheading",
      "number": null,
      "heading": "Prescribed matters to be determined by Commissioners or Lands Tribunal",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/17"
    },
    {
      "path": "schedule/17/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-17/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/17/crossheading/prescribed-matters-to-be-determined-by-commissioners-or-lands-tribunal"
    },
    {
      "path": "schedule/17/crossheading/general-or-special-commissioners-jurisdiction",
      "kind": "crossheading",
      "number": null,
      "heading": "General or Special Commissioners: jurisdiction",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/17"
    },
    {
      "path": "schedule/17/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-17/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/17/crossheading/general-or-special-commissioners-jurisdiction"
    },
    {
      "path": "schedule/17/crossheading/proceedings-brought-out-of-time",
      "kind": "crossheading",
      "number": null,
      "heading": "Proceedings brought out of time",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/17"
    },
    {
      "path": "schedule/17/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-17/paragraph-4",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/17/crossheading/proceedings-brought-out-of-time"
    },
    {
      "path": "schedule/17/crossheading/quorum-etc-of-the-commissioners",
      "kind": "crossheading",
      "number": null,
      "heading": "Quorum etc of the Commissioners",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/17"
    },
    {
      "path": "schedule/17/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-17/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/17/crossheading/quorum-etc-of-the-commissioners"
    },
    {
      "path": "schedule/17/crossheading/procedure",
      "kind": "crossheading",
      "number": null,
      "heading": "Procedure",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/17"
    },
    {
      "path": "schedule/17/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-17/paragraph-6",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/17/crossheading/procedure"
    },
    {
      "path": "schedule/17/crossheading/consequences-of-determination-by-the-commissioners",
      "kind": "crossheading",
      "number": null,
      "heading": "Consequences of determination by the Commissioners",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/17"
    },
    {
      "path": "schedule/17/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-17/paragraph-7",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/17/crossheading/consequences-of-determination-by-the-commissioners"
    },
    {
      "path": "schedule/17/crossheading/costs",
      "kind": "crossheading",
      "number": null,
      "heading": "Costs",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/17"
    },
    {
      "path": "schedule/17/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-17/paragraph-8",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/17/crossheading/costs"
    },
    {
      "path": "schedule/17/crossheading/finality-of-decisions-of-the-commissioners",
      "kind": "crossheading",
      "number": null,
      "heading": "Finality of decisions of the Commissioners",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/17"
    },
    {
      "path": "schedule/17/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-17/paragraph-9",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/17/crossheading/finality-of-decisions-of-the-commissioners"
    },
    {
      "path": "schedule/17/crossheading/publication-of-reports-of-decisions",
      "kind": "crossheading",
      "number": null,
      "heading": "Publication of reports of decisions",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/17"
    },
    {
      "path": "schedule/17/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-17/paragraph-10",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/17/crossheading/publication-of-reports-of-decisions"
    },
    {
      "path": "schedule/17/crossheading/supplementary-provisions",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary provisions",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/17"
    },
    {
      "path": "schedule/17/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-17/paragraph-11",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/17/crossheading/supplementary-provisions"
    },
    {
      "path": "schedule/17A",
      "kind": "schedule",
      "number": "17A",
      "heading": "Further provisions relating to leases",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/17A/crossheading/meaning-of-lease",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “lease”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17A"
    },
    {
      "path": "schedule/17A/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-17A/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/17A/crossheading/meaning-of-lease"
    },
    {
      "path": "schedule/17A/crossheading/leases-for-a-fixed-term",
      "kind": "crossheading",
      "number": null,
      "heading": "Leases for a fixed term",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17A"
    },
    {
      "path": "schedule/17A/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-17A/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/17A/crossheading/leases-for-a-fixed-term"
    },
    {
      "path": "schedule/17A/crossheading/leases-that-continue-after-a-fixed-term",
      "kind": "crossheading",
      "number": null,
      "heading": "Leases that continue after a fixed term",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17A"
    },
    {
      "path": "schedule/17A/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-17A/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/17A/crossheading/leases-that-continue-after-a-fixed-term"
    },
    {
      "path": "schedule/17A/paragraph/3A",
      "kind": "paragraph",
      "number": "3A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-17A/paragraph-3A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/17A/crossheading/leases-that-continue-after-a-fixed-term"
    },
    {
      "path": "schedule/17A/crossheading/treatment-of-leases-for-indefinite-term",
      "kind": "crossheading",
      "number": null,
      "heading": "Treatment of leases for indefinite term",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17A"
    },
    {
      "path": "schedule/17A/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-17A/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/17A/crossheading/treatment-of-leases-for-indefinite-term"
    },
    {
      "path": "schedule/17A/crossheading/treatment-of-successive-linked-leases",
      "kind": "crossheading",
      "number": null,
      "heading": "Treatment of successive linked leases",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17A"
    },
    {
      "path": "schedule/17A/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-17A/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/17A/crossheading/treatment-of-successive-linked-leases"
    },
    {
      "path": "schedule/17A/crossheading/rent",
      "kind": "crossheading",
      "number": null,
      "heading": "Rent",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17A"
    },
    {
      "path": "schedule/17A/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-17A/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/17A/crossheading/rent"
    },
    {
      "path": "schedule/17A/crossheading/variable-or-uncertain-rent",
      "kind": "crossheading",
      "number": null,
      "heading": "Variable or uncertain rent",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17A"
    },
    {
      "path": "schedule/17A/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-17A/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/17A/crossheading/variable-or-uncertain-rent"
    },
    {
      "path": "schedule/17A/crossheading/first-rent-review-in-final-quarter-of-fifth-year",
      "kind": "crossheading",
      "number": null,
      "heading": "First rent review in final quarter of fifth year",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17A"
    },
    {
      "path": "schedule/17A/paragraph/7A",
      "kind": "paragraph",
      "number": "7A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-17A/paragraph-7A",
      "extent": null,
      "status": null,
      "parent": "schedule/17A/crossheading/first-rent-review-in-final-quarter-of-fifth-year"
    },
    {
      "path": "schedule/17A/crossheading/adjustment-where-rent-ceases-to-be-uncertain",
      "kind": "crossheading",
      "number": null,
      "heading": "Adjustment where rent ceases to be uncertain",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17A"
    },
    {
      "path": "schedule/17A/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-17A/paragraph-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/17A/crossheading/adjustment-where-rent-ceases-to-be-uncertain"
    },
    {
      "path": "schedule/17A/crossheading/rent-for-overlap-period-in-case-of-grant-of-further-lease",
      "kind": "crossheading",
      "number": null,
      "heading": "Rent for overlap period in case of grant of further lease",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17A"
    },
    {
      "path": "schedule/17A/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-17A/paragraph-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/17A/crossheading/rent-for-overlap-period-in-case-of-grant-of-further-lease"
    },
    {
      "path": "schedule/17A/crossheading/backdated-lease-granted-to-tenant-holding-over",
      "kind": "crossheading",
      "number": null,
      "heading": "Backdated lease granted to tenant holding over",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17A"
    },
    {
      "path": "schedule/17A/paragraph/9A",
      "kind": "paragraph",
      "number": "9A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-17A/paragraph-9A",
      "extent": null,
      "status": null,
      "parent": "schedule/17A/crossheading/backdated-lease-granted-to-tenant-holding-over"
    },
    {
      "path": "schedule/17A/crossheading/tenants-obligations-etc-that-do-not-count-as-chargeable-consideration",
      "kind": "crossheading",
      "number": null,
      "heading": "Tenants' obligations etc that do not count as chargeable consideration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17A"
    },
    {
      "path": "schedule/17A/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-17A/paragraph-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/17A/crossheading/tenants-obligations-etc-that-do-not-count-as-chargeable-consideration"
    },
    {
      "path": "schedule/17A/crossheading/cases-where-assignment-of-lease-treated-as-grant-of-lease",
      "kind": "crossheading",
      "number": null,
      "heading": "Cases where assignment of lease treated as grant of lease",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17A"
    },
    {
      "path": "schedule/17A/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-17A/paragraph-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/17A/crossheading/cases-where-assignment-of-lease-treated-as-grant-of-lease"
    },
    {
      "path": "schedule/17A/crossheading/assignment-of-lease-responsibility-of-assignee-for-returns-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Assignment of lease: responsibility of assignee for returns etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17A"
    },
    {
      "path": "schedule/17A/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-17A/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/17A/crossheading/assignment-of-lease-responsibility-of-assignee-for-returns-etc"
    },
    {
      "path": "schedule/17A/crossheading/agreement-for-lease",
      "kind": "crossheading",
      "number": null,
      "heading": "Agreement for lease",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17A"
    },
    {
      "path": "schedule/17A/paragraph/12A",
      "kind": "paragraph",
      "number": "12A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-17A/paragraph-12A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/17A/crossheading/agreement-for-lease"
    },
    {
      "path": "schedule/17A/crossheading/assignment-of-agreement-for-lease",
      "kind": "crossheading",
      "number": null,
      "heading": "Assignment of agreement for lease",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17A"
    },
    {
      "path": "schedule/17A/paragraph/12B",
      "kind": "paragraph",
      "number": "12B",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-17A/paragraph-12B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/17A/crossheading/assignment-of-agreement-for-lease"
    },
    {
      "path": "schedule/17A/crossheading/increase-of-rent-treated-as-grant-of-new-lease-variation-of-lease",
      "kind": "crossheading",
      "number": null,
      "heading": "Increase of rent treated as grant of new lease: variation of lease in first five years",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/17A"
    },
    {
      "path": "schedule/17A/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-17A/paragraph-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/17A/crossheading/increase-of-rent-treated-as-grant-of-new-lease-variation-of-lease"
    },
    {
      "path": "schedule/17A/crossheading/increase-of-rent-treated-as-grant-of-new-lease-abnormal-increase-after-fifth-year",
      "kind": "crossheading",
      "number": null,
      "heading": "Increase of rent treated as grant of new lease: abnormal increase after fifth year",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17A"
    },
    {
      "path": "schedule/17A/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-17A/paragraph-14",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/17A/crossheading/increase-of-rent-treated-as-grant-of-new-lease-abnormal-increase-after-fifth-year"
    },
    {
      "path": "schedule/17A/crossheading/increase-of-rent-after-fifth-year-whether-regarded-as-abnormal",
      "kind": "crossheading",
      "number": null,
      "heading": "Increase of rent after fifth year: whether regarded as abnormal",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17A"
    },
    {
      "path": "schedule/17A/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-17A/paragraph-15",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/17A/crossheading/increase-of-rent-after-fifth-year-whether-regarded-as-abnormal"
    },
    {
      "path": "schedule/17A/crossheading/reduction-of-rent-or-term",
      "kind": "crossheading",
      "number": null,
      "heading": "Reduction of rent or term or other variation of lease",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/17A"
    },
    {
      "path": "schedule/17A/paragraph/15A",
      "kind": "paragraph",
      "number": "15A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-17A/paragraph-15A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/17A/crossheading/reduction-of-rent-or-term"
    },
    {
      "path": "schedule/17A/crossheading/surrender-of-existing-lease-in-return-for-new-lease",
      "kind": "crossheading",
      "number": null,
      "heading": "Surrender of existing lease in return for new lease",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17A"
    },
    {
      "path": "schedule/17A/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-17A/paragraph-16",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/17A/crossheading/surrender-of-existing-lease-in-return-for-new-lease"
    },
    {
      "path": "schedule/17A/crossheading/assignment-of-lease-assumption-of-obligations-by-assignee",
      "kind": "crossheading",
      "number": null,
      "heading": "Assignment of lease: assumption of obligations by assignee",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17A"
    },
    {
      "path": "schedule/17A/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-17A/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/17A/crossheading/assignment-of-lease-assumption-of-obligations-by-assignee"
    },
    {
      "path": "schedule/17A/crossheading/reverse-premium",
      "kind": "crossheading",
      "number": null,
      "heading": "Reverse premium",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17A"
    },
    {
      "path": "schedule/17A/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-17A/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/17A/crossheading/reverse-premium"
    },
    {
      "path": "schedule/17A/crossheading/loan-or-deposit-in-connection-with-grant-or-assignment-of-lease",
      "kind": "crossheading",
      "number": null,
      "heading": "Loan or deposit in connection with grant or assignment of lease",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17A"
    },
    {
      "path": "schedule/17A/paragraph/18A",
      "kind": "paragraph",
      "number": "18A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-17A/paragraph-18A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/17A/crossheading/loan-or-deposit-in-connection-with-grant-or-assignment-of-lease"
    },
    {
      "path": "schedule/17A/crossheading/provisions-relating-to-leases-in-scotland",
      "kind": "crossheading",
      "number": null,
      "heading": "Provisions relating to leases in Scotland",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/17A"
    },
    {
      "path": "schedule/17A/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-17A/paragraph-19",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/17A/crossheading/provisions-relating-to-leases-in-scotland"
    },
    {
      "path": "schedule/18",
      "kind": "schedule",
      "number": "18",
      "heading": "Stamp duty land tax: consequential amendments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/18/crossheading/provisional-collection-of-taxes-act-1968",
      "kind": "crossheading",
      "number": null,
      "heading": "Provisional Collection of Taxes Act 1968",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18"
    },
    {
      "path": "schedule/18/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-18/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/18/crossheading/provisional-collection-of-taxes-act-1968"
    },
    {
      "path": "schedule/18/crossheading/inheritance-tax-act-1984",
      "kind": "crossheading",
      "number": null,
      "heading": "Inheritance Tax Act 1984",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18"
    },
    {
      "path": "schedule/18/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-18/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/18/crossheading/inheritance-tax-act-1984"
    },
    {
      "path": "schedule/18/crossheading/income-and-corporation-taxes-act-1988",
      "kind": "crossheading",
      "number": null,
      "heading": "Income and Corporation Taxes Act 1988",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18"
    },
    {
      "path": "schedule/18/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-18/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/18/crossheading/income-and-corporation-taxes-act-1988"
    },
    {
      "path": "schedule/18/crossheading/finance-act-1989",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 1989",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18"
    },
    {
      "path": "schedule/18/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-18/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/18/crossheading/finance-act-1989"
    },
    {
      "path": "schedule/18/crossheading/taxation-of-chargeable-gains-act-1992",
      "kind": "crossheading",
      "number": null,
      "heading": "Taxation of Chargeable Gains Act 1992",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18"
    },
    {
      "path": "schedule/18/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-18/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/18/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/18/crossheading/income-tax-earnings-and-pensions-act-2003",
      "kind": "crossheading",
      "number": null,
      "heading": "Income Tax (Earnings and Pensions) Act 2003",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/18"
    },
    {
      "path": "schedule/18/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-18/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/18/crossheading/income-tax-earnings-and-pensions-act-2003"
    },
    {
      "path": "schedule/19",
      "kind": "schedule",
      "number": "19",
      "heading": "Stamp duty land tax: commencement and transitional provisions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/19/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19"
    },
    {
      "path": "schedule/19/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-19/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/19/crossheading/introduction"
    },
    {
      "path": "schedule/19/crossheading/the-implementation-date",
      "kind": "crossheading",
      "number": null,
      "heading": "The implementation date",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19"
    },
    {
      "path": "schedule/19/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-19/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/19/crossheading/the-implementation-date"
    },
    {
      "path": "schedule/19/crossheading/contract-entered-into-before-first-relevant-date",
      "kind": "crossheading",
      "number": null,
      "heading": "Contract entered into before first relevant date",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19"
    },
    {
      "path": "schedule/19/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-19/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/19/crossheading/contract-entered-into-before-first-relevant-date"
    },
    {
      "path": "schedule/19/crossheading/contract-substantially-performed-before-implementation-date",
      "kind": "crossheading",
      "number": null,
      "heading": "Contract substantially performed before implementation date",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19"
    },
    {
      "path": "schedule/19/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-19/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/19/crossheading/contract-substantially-performed-before-implementation-date"
    },
    {
      "path": "schedule/19/crossheading/contracts-substantially-performed-after-implementation-date",
      "kind": "crossheading",
      "number": null,
      "heading": "Contracts substantially performed after implementation date",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/19"
    },
    {
      "path": "schedule/19/paragraph/4A",
      "kind": "paragraph",
      "number": "4A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-19/paragraph-4A",
      "extent": null,
      "status": null,
      "parent": "schedule/19/crossheading/contracts-substantially-performed-after-implementation-date"
    },
    {
      "path": "schedule/19/crossheading/application-of-provisions-in-case-of-transfer-of-rights",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of provisions in case of transfer of rights",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19"
    },
    {
      "path": "schedule/19/paragraph/4B",
      "kind": "paragraph",
      "number": "4B",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-19/paragraph-4B",
      "extent": null,
      "status": null,
      "parent": "schedule/19/crossheading/application-of-provisions-in-case-of-transfer-of-rights"
    },
    {
      "path": "schedule/19/crossheading/credit-for-ad-valorem-stamp-duty-paid",
      "kind": "crossheading",
      "number": null,
      "heading": "Credit for ad valorem stamp duty paid",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19"
    },
    {
      "path": "schedule/19/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-19/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/19/crossheading/credit-for-ad-valorem-stamp-duty-paid"
    },
    {
      "path": "schedule/19/crossheading/effect-for-stamp-duty-purposes-of-stamp-duty-land-tax-being-paid-or-chargeable",
      "kind": "crossheading",
      "number": null,
      "heading": "Effect for stamp duty purposes of stamp duty land tax being paid or chargeable",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19"
    },
    {
      "path": "schedule/19/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-19/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/19/crossheading/effect-for-stamp-duty-purposes-of-stamp-duty-land-tax-being-paid-or-chargeable"
    },
    {
      "path": "schedule/19/crossheading/earlier-related-transactions-under-stamp-duty",
      "kind": "crossheading",
      "number": null,
      "heading": "Earlier related transactions under stamp duty",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19"
    },
    {
      "path": "schedule/19/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-19/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/19/crossheading/earlier-related-transactions-under-stamp-duty"
    },
    {
      "path": "schedule/19/crossheading/stamping-of-contract-where-transaction-on-completion-subject-to-stamp-duty-land-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Stamping of contract where transaction on completion subject to stamp duty land tax",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/19"
    },
    {
      "path": "schedule/19/paragraph/7A",
      "kind": "paragraph",
      "number": "7A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-19/paragraph-7A",
      "extent": null,
      "status": null,
      "parent": "schedule/19/crossheading/stamping-of-contract-where-transaction-on-completion-subject-to-stamp-duty-land-tax"
    },
    {
      "path": "schedule/19/crossheading/time-for-stamping-agreement-for-lease-lease-subject-to-stamp-duty-land-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Stamping of agreement for lease where grant of lease subject to stamp duty land tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19"
    },
    {
      "path": "schedule/19/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-19/paragraph-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/19/crossheading/time-for-stamping-agreement-for-lease-lease-subject-to-stamp-duty-land-tax"
    },
    {
      "path": "schedule/19/crossheading/exercise-of-option-or-right-of-preemption-acquired-before-implementation-date",
      "kind": "crossheading",
      "number": null,
      "heading": "Exercise of option or right of pre-emption acquired before implementation date",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19"
    },
    {
      "path": "schedule/19/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-19/paragraph-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/19/crossheading/exercise-of-option-or-right-of-preemption-acquired-before-implementation-date"
    },
    {
      "path": "schedule/19/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/19"
    },
    {
      "path": "schedule/19/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-19/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/19/crossheading/supplementary"
    },
    {
      "path": "schedule/20",
      "kind": "schedule",
      "number": "20",
      "heading": "Stamp duty: restriction to instruments relating to stock or marketable securities",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/20/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Supplementary provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20"
    },
    {
      "path": "schedule/20/part/1/crossheading/reduction-of-stamp-duty-where-instrument-partly-relating-to-stock-or-marketable-securities",
      "kind": "crossheading",
      "number": null,
      "heading": "Reduction of stamp duty where instrument partly relating to stock or marketable securities",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/1"
    },
    {
      "path": "schedule/20/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-20/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/1/crossheading/reduction-of-stamp-duty-where-instrument-partly-relating-to-stock-or-marketable-securities"
    },
    {
      "path": "schedule/20/part/1/crossheading/apportionment-of-consideration-for-stamp-duty-purposes",
      "kind": "crossheading",
      "number": null,
      "heading": "Apportionment of consideration for stamp duty purposes",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/1"
    },
    {
      "path": "schedule/20/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-20/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/20/part/1/crossheading/apportionment-of-consideration-for-stamp-duty-purposes"
    },
    {
      "path": "schedule/20/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Consequential amendments and repeals",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20"
    },
    {
      "path": "schedule/20/part/2/crossheading/removal-of-unnecessary-references-to-conveyance",
      "kind": "crossheading",
      "number": null,
      "heading": "Removal of unnecessary references to “conveyance”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/2"
    },
    {
      "path": "schedule/20/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-20/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/2/crossheading/removal-of-unnecessary-references-to-conveyance"
    },
    {
      "path": "schedule/20/part/2/crossheading/finance-act-1895",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 1895",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/2"
    },
    {
      "path": "schedule/20/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-20/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/2/crossheading/finance-act-1895"
    },
    {
      "path": "schedule/20/part/2/crossheading/finance-act-1990",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 1990",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/2"
    },
    {
      "path": "schedule/20/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-20/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/2/crossheading/finance-act-1990"
    },
    {
      "path": "schedule/20/part/2/crossheading/finance-act-1999",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 1999",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/2"
    },
    {
      "path": "schedule/20/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-20/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/2/crossheading/finance-act-1999"
    },
    {
      "path": "schedule/20/part/2/crossheading/power-to-make-further-consequential-amendments-or-repeals",
      "kind": "crossheading",
      "number": null,
      "heading": "Power to make further consequential amendments or repeals",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/2"
    },
    {
      "path": "schedule/20/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-20/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/20/part/2/crossheading/power-to-make-further-consequential-amendments-or-repeals"
    },
    {
      "path": "schedule/21",
      "kind": "schedule",
      "number": "21",
      "heading": "Approved share plans and schemes",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/21/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Share incentive plans",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/21"
    },
    {
      "path": "schedule/21/part/1/crossheading/introductory",
      "kind": "crossheading",
      "number": null,
      "heading": "Introductory",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/21/part/1"
    },
    {
      "path": "schedule/21/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-21/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/21/part/1/crossheading/introductory"
    },
    {
      "path": "schedule/21/part/1/crossheading/participation-in-more-than-one-connected-plan-in-a-tax-year",
      "kind": "crossheading",
      "number": null,
      "heading": "Participation in more than one connected plan in a tax year",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/21/part/1"
    },
    {
      "path": "schedule/21/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-21/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/21/part/1/crossheading/participation-in-more-than-one-connected-plan-in-a-tax-year"
    },
    {
      "path": "schedule/21/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-21/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/21/part/1/crossheading/participation-in-more-than-one-connected-plan-in-a-tax-year"
    },
    {
      "path": "schedule/21/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-21/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/21/part/1/crossheading/participation-in-more-than-one-connected-plan-in-a-tax-year"
    },
    {
      "path": "schedule/21/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-21/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/21/part/1/crossheading/participation-in-more-than-one-connected-plan-in-a-tax-year"
    },
    {
      "path": "schedule/21/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-21/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/21/part/1/crossheading/participation-in-more-than-one-connected-plan-in-a-tax-year"
    },
    {
      "path": "schedule/21/part/1/crossheading/partnership-shares",
      "kind": "crossheading",
      "number": null,
      "heading": "Partnership shares",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/21/part/1"
    },
    {
      "path": "schedule/21/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-21/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/21/part/1/crossheading/partnership-shares"
    },
    {
      "path": "schedule/21/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-21/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/21/part/1/crossheading/partnership-shares"
    },
    {
      "path": "schedule/21/part/2",
      "kind": "part",
      "number": "2",
      "heading": "SAYE option schemes",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/21"
    },
    {
      "path": "schedule/21/part/2/crossheading/introductory",
      "kind": "crossheading",
      "number": null,
      "heading": "Introductory",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/21/part/2"
    },
    {
      "path": "schedule/21/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-21/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/21/part/2/crossheading/introductory"
    },
    {
      "path": "schedule/21/part/2/crossheading/minor-correction",
      "kind": "crossheading",
      "number": null,
      "heading": "Minor correction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/21/part/2"
    },
    {
      "path": "schedule/21/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-21/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/21/part/2/crossheading/minor-correction"
    },
    {
      "path": "schedule/21/part/2/crossheading/exercise-of-options-schemerelated-employment-ends-because-of-change-of-control-or-transfer",
      "kind": "crossheading",
      "number": null,
      "heading": "Exercise of options: scheme-related employment ends because of change of control or transfer",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/21/part/2"
    },
    {
      "path": "schedule/21/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-21/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/21/part/2/crossheading/exercise-of-options-schemerelated-employment-ends-because-of-change-of-control-or-transfer"
    },
    {
      "path": "schedule/21/part/2/crossheading/alteration-of-schemes",
      "kind": "crossheading",
      "number": null,
      "heading": "Alteration of schemes",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/21/part/2"
    },
    {
      "path": "schedule/21/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-21/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/21/part/2/crossheading/alteration-of-schemes"
    },
    {
      "path": "schedule/21/part/3",
      "kind": "part",
      "number": "3",
      "heading": "CSOP schemes",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/21"
    },
    {
      "path": "schedule/21/part/3/crossheading/introductory",
      "kind": "crossheading",
      "number": null,
      "heading": "Introductory",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/21/part/3"
    },
    {
      "path": "schedule/21/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-21/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/21/part/3/crossheading/introductory"
    },
    {
      "path": "schedule/21/part/3/crossheading/exercise-of-options-exclusion-of-income-tax-liability",
      "kind": "crossheading",
      "number": null,
      "heading": "Exercise of options: exclusion of income tax liability",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/21/part/3"
    },
    {
      "path": "schedule/21/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-21/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/21/part/3/crossheading/exercise-of-options-exclusion-of-income-tax-liability"
    },
    {
      "path": "schedule/21/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-21/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/21/part/3/crossheading/exercise-of-options-exclusion-of-income-tax-liability"
    },
    {
      "path": "schedule/21/part/3/crossheading/meaning-of-material-interest",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “material interest”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/21/part/3"
    },
    {
      "path": "schedule/21/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-21/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/21/part/3/crossheading/meaning-of-material-interest"
    },
    {
      "path": "schedule/21/part/3/crossheading/alteration-of-schemes",
      "kind": "crossheading",
      "number": null,
      "heading": "Alteration of schemes",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/21/part/3"
    },
    {
      "path": "schedule/21/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-21/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/21/part/3/crossheading/alteration-of-schemes"
    },
    {
      "path": "schedule/21/part/3/crossheading/paye",
      "kind": "crossheading",
      "number": null,
      "heading": "PAYE",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/21/part/3"
    },
    {
      "path": "schedule/21/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-21/paragraph-18",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/21/part/3/crossheading/paye"
    },
    {
      "path": "schedule/22",
      "kind": "schedule",
      "number": "22",
      "heading": "Employee securities and options",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/22/crossheading/introductory",
      "kind": "crossheading",
      "number": null,
      "heading": "Introductory",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/22"
    },
    {
      "path": "schedule/22/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/introductory"
    },
    {
      "path": "schedule/22/crossheading/main-provisions",
      "kind": "crossheading",
      "number": null,
      "heading": "Main provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/22"
    },
    {
      "path": "schedule/22/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/main-provisions"
    },
    {
      "path": "schedule/22/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/main-provisions"
    },
    {
      "path": "schedule/22/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/main-provisions"
    },
    {
      "path": "schedule/22/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/main-provisions"
    },
    {
      "path": "schedule/22/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/main-provisions"
    },
    {
      "path": "schedule/22/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/main-provisions"
    },
    {
      "path": "schedule/22/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/main-provisions"
    },
    {
      "path": "schedule/22/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/main-provisions"
    },
    {
      "path": "schedule/22/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-10",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/main-provisions"
    },
    {
      "path": "schedule/22/crossheading/paye",
      "kind": "crossheading",
      "number": null,
      "heading": "PAYE",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/22"
    },
    {
      "path": "schedule/22/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-11",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/paye"
    },
    {
      "path": "schedule/22/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-12",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/paye"
    },
    {
      "path": "schedule/22/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-13",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/paye"
    },
    {
      "path": "schedule/22/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/paye"
    },
    {
      "path": "schedule/22/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/paye"
    },
    {
      "path": "schedule/22/crossheading/consequential-amendments",
      "kind": "crossheading",
      "number": null,
      "heading": "Consequential amendments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/22"
    },
    {
      "path": "schedule/22/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/22/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-17",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/22/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-18",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/22/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-19",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/22/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-20",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/22/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/22/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-22",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/22/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-23",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/22/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-24",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/22/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-25",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/22/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-26",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/22/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-27",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/22/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-28",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/22/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-29",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/22/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-30",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/22/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-31",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/22/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-32",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/22/paragraph/33",
      "kind": "paragraph",
      "number": "33",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-33",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/22/paragraph/34",
      "kind": "paragraph",
      "number": "34",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-34",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/22/paragraph/35",
      "kind": "paragraph",
      "number": "35",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-35",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/22/paragraph/36",
      "kind": "paragraph",
      "number": "36",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-36",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/22/paragraph/37",
      "kind": "paragraph",
      "number": "37",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-37",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/22/paragraph/38",
      "kind": "paragraph",
      "number": "38",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-38",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/22/paragraph/39",
      "kind": "paragraph",
      "number": "39",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-39",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/22/paragraph/40",
      "kind": "paragraph",
      "number": "40",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-40",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/22/paragraph/41",
      "kind": "paragraph",
      "number": "41",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-41",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/22/paragraph/42",
      "kind": "paragraph",
      "number": "42",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-42",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/22/paragraph/43",
      "kind": "paragraph",
      "number": "43",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-43",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/22/paragraph/44",
      "kind": "paragraph",
      "number": "44",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-44",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/22/paragraph/45",
      "kind": "paragraph",
      "number": "45",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-45",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/22/paragraph/46",
      "kind": "paragraph",
      "number": "46",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-46",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/22/crossheading/consequential-amendments-of-other-enactments",
      "kind": "crossheading",
      "number": null,
      "heading": "Consequential amendments of other enactments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/22"
    },
    {
      "path": "schedule/22/paragraph/47",
      "kind": "paragraph",
      "number": "47",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-47",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/consequential-amendments-of-other-enactments"
    },
    {
      "path": "schedule/22/paragraph/48",
      "kind": "paragraph",
      "number": "48",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-48",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/consequential-amendments-of-other-enactments"
    },
    {
      "path": "schedule/22/paragraph/49",
      "kind": "paragraph",
      "number": "49",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-49",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/consequential-amendments-of-other-enactments"
    },
    {
      "path": "schedule/22/paragraph/50",
      "kind": "paragraph",
      "number": "50",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-50",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/consequential-amendments-of-other-enactments"
    },
    {
      "path": "schedule/22/paragraph/51",
      "kind": "paragraph",
      "number": "51",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-51",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/consequential-amendments-of-other-enactments"
    },
    {
      "path": "schedule/22/paragraph/52",
      "kind": "paragraph",
      "number": "52",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-52",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/consequential-amendments-of-other-enactments"
    },
    {
      "path": "schedule/22/paragraph/53",
      "kind": "paragraph",
      "number": "53",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-53",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/consequential-amendments-of-other-enactments"
    },
    {
      "path": "schedule/22/paragraph/54",
      "kind": "paragraph",
      "number": "54",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-54",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/consequential-amendments-of-other-enactments"
    },
    {
      "path": "schedule/22/paragraph/55",
      "kind": "paragraph",
      "number": "55",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-55",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/consequential-amendments-of-other-enactments"
    },
    {
      "path": "schedule/22/paragraph/56",
      "kind": "paragraph",
      "number": "56",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-56",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/consequential-amendments-of-other-enactments"
    },
    {
      "path": "schedule/22/paragraph/57",
      "kind": "paragraph",
      "number": "57",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-57",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/consequential-amendments-of-other-enactments"
    },
    {
      "path": "schedule/22/paragraph/58",
      "kind": "paragraph",
      "number": "58",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-58",
      "extent": null,
      "status": null,
      "parent": "schedule/22/crossheading/consequential-amendments-of-other-enactments"
    },
    {
      "path": "schedule/22/paragraph/59",
      "kind": "paragraph",
      "number": "59",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-59",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/22/crossheading/consequential-amendments-of-other-enactments"
    },
    {
      "path": "schedule/22/paragraph/60",
      "kind": "paragraph",
      "number": "60",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-60",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/22/crossheading/consequential-amendments-of-other-enactments"
    },
    {
      "path": "schedule/22/paragraph/61",
      "kind": "paragraph",
      "number": "61",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-61",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/22/crossheading/consequential-amendments-of-other-enactments"
    },
    {
      "path": "schedule/22/paragraph/62",
      "kind": "paragraph",
      "number": "62",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-62",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/22/crossheading/consequential-amendments-of-other-enactments"
    },
    {
      "path": "schedule/22/paragraph/63",
      "kind": "paragraph",
      "number": "63",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-63",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/22/crossheading/consequential-amendments-of-other-enactments"
    },
    {
      "path": "schedule/22/paragraph/64",
      "kind": "paragraph",
      "number": "64",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-64",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/22/crossheading/consequential-amendments-of-other-enactments"
    },
    {
      "path": "schedule/22/paragraph/65",
      "kind": "paragraph",
      "number": "65",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-65",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/22/crossheading/consequential-amendments-of-other-enactments"
    },
    {
      "path": "schedule/22/paragraph/66",
      "kind": "paragraph",
      "number": "66",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-66",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/22/crossheading/consequential-amendments-of-other-enactments"
    },
    {
      "path": "schedule/22/paragraph/67",
      "kind": "paragraph",
      "number": "67",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-67",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/22/crossheading/consequential-amendments-of-other-enactments"
    },
    {
      "path": "schedule/22/paragraph/68",
      "kind": "paragraph",
      "number": "68",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-68",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/22/crossheading/consequential-amendments-of-other-enactments"
    },
    {
      "path": "schedule/22/paragraph/69",
      "kind": "paragraph",
      "number": "69",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-69",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/22/crossheading/consequential-amendments-of-other-enactments"
    },
    {
      "path": "schedule/22/paragraph/70",
      "kind": "paragraph",
      "number": "70",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-70",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/22/crossheading/consequential-amendments-of-other-enactments"
    },
    {
      "path": "schedule/22/paragraph/71",
      "kind": "paragraph",
      "number": "71",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-71",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/22/crossheading/consequential-amendments-of-other-enactments"
    },
    {
      "path": "schedule/22/paragraph/72",
      "kind": "paragraph",
      "number": "72",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-72",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/22/crossheading/consequential-amendments-of-other-enactments"
    },
    {
      "path": "schedule/22/paragraph/73",
      "kind": "paragraph",
      "number": "73",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-73",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/22/crossheading/consequential-amendments-of-other-enactments"
    },
    {
      "path": "schedule/23",
      "kind": "schedule",
      "number": "23",
      "heading": "Corporation tax relief for employee share acquisition",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "schedule/23/part/1",
      "kind": "part",
      "number": "1",
      "heading": "General provisions",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23"
    },
    {
      "path": "schedule/23/part/1/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23/part/1"
    },
    {
      "path": "schedule/23/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-23/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/23/part/1/crossheading/introduction"
    },
    {
      "path": "schedule/23/part/1/crossheading/requirements-for-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Requirements for relief",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23/part/1"
    },
    {
      "path": "schedule/23/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-23/paragraph-2",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23/part/1/crossheading/requirements-for-relief"
    },
    {
      "path": "schedule/23/part/1/crossheading/business-must-be-within-the-charge-to-corporation-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Business must be within the charge to corporation tax",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23/part/1"
    },
    {
      "path": "schedule/23/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-23/paragraph-3",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23/part/1/crossheading/business-must-be-within-the-charge-to-corporation-tax"
    },
    {
      "path": "schedule/23/part/1/crossheading/kind-of-shares-acquired",
      "kind": "crossheading",
      "number": null,
      "heading": "Kind of shares acquired",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23/part/1"
    },
    {
      "path": "schedule/23/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-23/paragraph-4",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23/part/1/crossheading/kind-of-shares-acquired"
    },
    {
      "path": "schedule/23/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Award of shares",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23"
    },
    {
      "path": "schedule/23/part/2/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23/part/2"
    },
    {
      "path": "schedule/23/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-23/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/23/part/2/crossheading/introduction"
    },
    {
      "path": "schedule/23/part/2/crossheading/the-company-whose-shares-are-acquired",
      "kind": "crossheading",
      "number": null,
      "heading": "The company whose shares are acquired",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23/part/2"
    },
    {
      "path": "schedule/23/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-23/paragraph-6",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23/part/2/crossheading/the-company-whose-shares-are-acquired"
    },
    {
      "path": "schedule/23/part/2/crossheading/income-tax-position-of-employee",
      "kind": "crossheading",
      "number": null,
      "heading": "Income tax position of employee",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23/part/2"
    },
    {
      "path": "schedule/23/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-23/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/23/part/2/crossheading/income-tax-position-of-employee"
    },
    {
      "path": "schedule/23/part/2/crossheading/amount-of-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Amount of relief",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23/part/2"
    },
    {
      "path": "schedule/23/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-23/paragraph-8",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23/part/2/crossheading/amount-of-relief"
    },
    {
      "path": "schedule/23/part/2/crossheading/how-relief-is-given",
      "kind": "crossheading",
      "number": null,
      "heading": "How relief is given",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23/part/2"
    },
    {
      "path": "schedule/23/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-23/paragraph-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/23/part/2/crossheading/how-relief-is-given"
    },
    {
      "path": "schedule/23/part/2/crossheading/timing-of-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Timing of relief",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23/part/2"
    },
    {
      "path": "schedule/23/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-23/paragraph-10",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23/part/2/crossheading/timing-of-relief"
    },
    {
      "path": "schedule/23/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Grant of option",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23"
    },
    {
      "path": "schedule/23/part/3/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23/part/3"
    },
    {
      "path": "schedule/23/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-23/paragraph-11",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/23/part/3/crossheading/introduction"
    },
    {
      "path": "schedule/23/part/3/crossheading/the-company-whose-shares-are-acquired",
      "kind": "crossheading",
      "number": null,
      "heading": "The company whose shares are acquired",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23/part/3"
    },
    {
      "path": "schedule/23/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-23/paragraph-12",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/23/part/3/crossheading/the-company-whose-shares-are-acquired"
    },
    {
      "path": "schedule/23/part/3/crossheading/takeover-of-company-whose-shares-are-subject-of-option",
      "kind": "crossheading",
      "number": null,
      "heading": "Takeover of company whose shares are subject of option",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23/part/3"
    },
    {
      "path": "schedule/23/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-23/paragraph-13",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/23/part/3/crossheading/takeover-of-company-whose-shares-are-subject-of-option"
    },
    {
      "path": "schedule/23/part/3/crossheading/income-tax-position-of-the-employee",
      "kind": "crossheading",
      "number": null,
      "heading": "Income tax position of the employee",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23/part/3"
    },
    {
      "path": "schedule/23/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-23/paragraph-14",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23/part/3/crossheading/income-tax-position-of-the-employee"
    },
    {
      "path": "schedule/23/part/3/crossheading/amount-of-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Amount of relief",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23/part/3"
    },
    {
      "path": "schedule/23/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-23/paragraph-15",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/23/part/3/crossheading/amount-of-relief"
    },
    {
      "path": "schedule/23/part/3/crossheading/how-relief-is-given",
      "kind": "crossheading",
      "number": null,
      "heading": "How relief is given",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23/part/3"
    },
    {
      "path": "schedule/23/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-23/paragraph-16",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/23/part/3/crossheading/how-relief-is-given"
    },
    {
      "path": "schedule/23/part/3/crossheading/timing-of-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Timing of relief",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23/part/3"
    },
    {
      "path": "schedule/23/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-23/paragraph-17",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/23/part/3/crossheading/timing-of-relief"
    },
    {
      "path": "schedule/23/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Provisions applying in case of restricted shares",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23"
    },
    {
      "path": "schedule/23/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": "Introduction",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-23/paragraph-18",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23/part/4"
    },
    {
      "path": "schedule/23/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": "Meaning of “restricted shares”",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-23/paragraph-19",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23/part/4"
    },
    {
      "path": "schedule/23/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": "Income tax position of employee in case of restricted shares",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-23/paragraph-20",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23/part/4"
    },
    {
      "path": "schedule/23/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": "Amount of relief in case of restricted shares",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-23/paragraph-21",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/23/part/4"
    },
    {
      "path": "schedule/23/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": "Timing of relief in case of restricted shares",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-23/paragraph-22",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23/part/4"
    },
    {
      "path": "schedule/23/part/4A",
      "kind": "part",
      "number": "4A",
      "heading": "Provisions applying in case of convertible shares",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23"
    },
    {
      "path": "schedule/23/paragraph/22A",
      "kind": "paragraph",
      "number": "22A",
      "heading": "Introduction",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-23/paragraph-22A",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23/part/4A"
    },
    {
      "path": "schedule/23/paragraph/22B",
      "kind": "paragraph",
      "number": "22B",
      "heading": "Meaning of “convertible shares”",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-23/paragraph-22B",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23/part/4A"
    },
    {
      "path": "schedule/23/paragraph/22C",
      "kind": "paragraph",
      "number": "22C",
      "heading": "Amount of relief in case of convertible shares",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-23/paragraph-22C",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/23/part/4A"
    },
    {
      "path": "schedule/23/paragraph/22D",
      "kind": "paragraph",
      "number": "22D",
      "heading": "Timing of relief in case of convertible shares",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-23/paragraph-22D",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23/part/4A"
    },
    {
      "path": "schedule/23/part/5",
      "kind": "part",
      "number": "5",
      "heading": "Supplementary provisions",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23"
    },
    {
      "path": "schedule/23/part/5/crossheading/transfer-of-business-within-a-group",
      "kind": "crossheading",
      "number": null,
      "heading": "Transfer of business within a group",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23/part/5"
    },
    {
      "path": "schedule/23/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-23/paragraph-23",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/23/part/5/crossheading/transfer-of-business-within-a-group"
    },
    {
      "path": "schedule/23/part/5/crossheading/relationship-between-relief-and-other-deductions-priority-of-deductions-under-sip-code",
      "kind": "crossheading",
      "number": null,
      "heading": "Relationship between relief and other deductions: priority of deductions under SIP code",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23/part/5"
    },
    {
      "path": "schedule/23/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-23/paragraph-24",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23/part/5/crossheading/relationship-between-relief-and-other-deductions-priority-of-deductions-under-sip-code"
    },
    {
      "path": "schedule/23/part/5/crossheading/relationship-between-relief-and-other-deductions-exclusion-of-other-deductions",
      "kind": "crossheading",
      "number": null,
      "heading": "Relationship between relief and other deductions: exclusion of other deductions",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23/part/5"
    },
    {
      "path": "schedule/23/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-23/paragraph-25",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/23/part/5/crossheading/relationship-between-relief-and-other-deductions-exclusion-of-other-deductions"
    },
    {
      "path": "schedule/23/part/5/crossheading/meaning-of-employment",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “employment”",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23/part/5"
    },
    {
      "path": "schedule/23/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-23/paragraph-26",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23/part/5/crossheading/meaning-of-employment"
    },
    {
      "path": "schedule/23/part/5/crossheading/exercise-of-option-after-death-of-employee-or-recipient",
      "kind": "crossheading",
      "number": null,
      "heading": "Acquisition of shares pursuant to option after death of employee or recipient",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23/part/5"
    },
    {
      "path": "schedule/23/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-23/paragraph-27",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23/part/5/crossheading/exercise-of-option-after-death-of-employee-or-recipient"
    },
    {
      "path": "schedule/23/part/5/crossheading/meaning-of-group-company-and-parent-company",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “group company” and “parent company”",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23/part/5"
    },
    {
      "path": "schedule/23/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-23/paragraph-28",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23/part/5/crossheading/meaning-of-group-company-and-parent-company"
    },
    {
      "path": "schedule/23/part/5/crossheading/meaning-of-consortium-and-commercial-association-of-companies",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “consortium” and “commercial association of companies”",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23/part/5"
    },
    {
      "path": "schedule/23/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-23/paragraph-29",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23/part/5/crossheading/meaning-of-consortium-and-commercial-association-of-companies"
    },
    {
      "path": "schedule/23/part/5/crossheading/minor-definitions",
      "kind": "crossheading",
      "number": null,
      "heading": "Minor definitions",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23/part/5"
    },
    {
      "path": "schedule/23/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-23/paragraph-30",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/23/part/5/crossheading/minor-definitions"
    },
    {
      "path": "schedule/23/part/5/crossheading/index-of-defined-expressions",
      "kind": "crossheading",
      "number": null,
      "heading": "Index of defined expressions",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23/part/5"
    },
    {
      "path": "schedule/23/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-23/paragraph-31",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/23/part/5/crossheading/index-of-defined-expressions"
    },
    {
      "path": "schedule/23/part/6",
      "kind": "part",
      "number": "6",
      "heading": "Commencement and transitional provisions",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23"
    },
    {
      "path": "schedule/23/part/6/crossheading/commencement",
      "kind": "crossheading",
      "number": null,
      "heading": "Commencement",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23/part/6"
    },
    {
      "path": "schedule/23/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-23/paragraph-32",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23/part/6/crossheading/commencement"
    },
    {
      "path": "schedule/23/part/6/crossheading/transitional-provisions",
      "kind": "crossheading",
      "number": null,
      "heading": "Transitional provisions",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23/part/6"
    },
    {
      "path": "schedule/23/paragraph/33",
      "kind": "paragraph",
      "number": "33",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-23/paragraph-33",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/23/part/6/crossheading/transitional-provisions"
    },
    {
      "path": "schedule/24",
      "kind": "schedule",
      "number": "24",
      "heading": "Restriction of deductions for employee benefit contributions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "schedule/24/crossheading/restriction-of-deductions",
      "kind": "crossheading",
      "number": null,
      "heading": "Restriction of deductions",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/24"
    },
    {
      "path": "schedule/24/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-24/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/24/crossheading/restriction-of-deductions"
    },
    {
      "path": "schedule/24/crossheading/provision-of-qualifying-benefits",
      "kind": "crossheading",
      "number": null,
      "heading": "“Provision of qualifying benefits”",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/24"
    },
    {
      "path": "schedule/24/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-24/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/24/crossheading/provision-of-qualifying-benefits"
    },
    {
      "path": "schedule/24/crossheading/qualifying-expenses",
      "kind": "crossheading",
      "number": null,
      "heading": "“Qualifying expenses”",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/24"
    },
    {
      "path": "schedule/24/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-24/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/24/crossheading/qualifying-expenses"
    },
    {
      "path": "schedule/24/crossheading/payment-out-of-employee-benefit-contributions",
      "kind": "crossheading",
      "number": null,
      "heading": "Payment “out of” employee benefit contributions",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/24"
    },
    {
      "path": "schedule/24/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-24/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/24/crossheading/payment-out-of-employee-benefit-contributions"
    },
    {
      "path": "schedule/24/crossheading/transfer-of-asset-to-employee",
      "kind": "crossheading",
      "number": null,
      "heading": "Transfer of asset to employee",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/24"
    },
    {
      "path": "schedule/24/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-24/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/24/crossheading/transfer-of-asset-to-employee"
    },
    {
      "path": "schedule/24/crossheading/provisional-calculation-of-profits",
      "kind": "crossheading",
      "number": null,
      "heading": "Provisional calculation of profits",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/24"
    },
    {
      "path": "schedule/24/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-24/paragraph-6",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/24/crossheading/provisional-calculation-of-profits"
    },
    {
      "path": "schedule/24/crossheading/life-assurance-business",
      "kind": "crossheading",
      "number": null,
      "heading": "Life assurance business",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/24"
    },
    {
      "path": "schedule/24/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-24/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/24/crossheading/life-assurance-business"
    },
    {
      "path": "schedule/24/crossheading/deductions-to-which-schedule-does-not-apply",
      "kind": "crossheading",
      "number": null,
      "heading": "Deductions to which Schedule does not apply",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/24"
    },
    {
      "path": "schedule/24/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-24/paragraph-8",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/24/crossheading/deductions-to-which-schedule-does-not-apply"
    },
    {
      "path": "schedule/24/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/24"
    },
    {
      "path": "schedule/24/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-24/paragraph-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/24/crossheading/interpretation"
    },
    {
      "path": "schedule/24/crossheading/consequential-amendments",
      "kind": "crossheading",
      "number": null,
      "heading": "Consequential amendments",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/24"
    },
    {
      "path": "schedule/24/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-24/paragraph-10",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/24/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/24/crossheading/commencement-and-transitory-provisions",
      "kind": "crossheading",
      "number": null,
      "heading": "Commencement and transitory provisions",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/24"
    },
    {
      "path": "schedule/24/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-24/paragraph-11",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/24/crossheading/commencement-and-transitory-provisions"
    },
    {
      "path": "schedule/25",
      "kind": "schedule",
      "number": "25",
      "heading": "Determination of profits attributable to permanent establishment: supplementary provisions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "schedule/25/paragraph",
      "kind": "paragraph",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-25/paragraph",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/25"
    },
    {
      "path": "schedule/26",
      "kind": "schedule",
      "number": "26",
      "heading": "Non-resident companies: transactions through broker, investment manager or Lloyd’s agent",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "schedule/26/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/26"
    },
    {
      "path": "schedule/26/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-26/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/26/crossheading/introduction"
    },
    {
      "path": "schedule/26/crossheading/brokers",
      "kind": "crossheading",
      "number": null,
      "heading": "Brokers",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/26"
    },
    {
      "path": "schedule/26/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-26/paragraph-2",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/26/crossheading/brokers"
    },
    {
      "path": "schedule/26/crossheading/investment-managers",
      "kind": "crossheading",
      "number": null,
      "heading": "Investment managers",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/26"
    },
    {
      "path": "schedule/26/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-26/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/26/crossheading/investment-managers"
    },
    {
      "path": "schedule/26/crossheading/investment-managers-the-20-rule",
      "kind": "crossheading",
      "number": null,
      "heading": "Investment managers: the 20% rule",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/26"
    },
    {
      "path": "schedule/26/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-26/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/26/crossheading/investment-managers-the-20-rule"
    },
    {
      "path": "schedule/26/crossheading/investment-managers-application-of-20-rule-to-collective-investment-schemes",
      "kind": "crossheading",
      "number": null,
      "heading": "Investment managers: application of 20% rule to collective investment schemes",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/26"
    },
    {
      "path": "schedule/26/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-26/paragraph-5",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/26/crossheading/investment-managers-application-of-20-rule-to-collective-investment-schemes"
    },
    {
      "path": "schedule/26/crossheading/profits-attributable-to-permanent-establishment-disregard-of-profits-of-certain-investment-transactions",
      "kind": "crossheading",
      "number": null,
      "heading": "Profits attributable to permanent establishment: disregard of profits of certain investment transactions",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/26"
    },
    {
      "path": "schedule/26/paragraph/5A",
      "kind": "paragraph",
      "number": "5A",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-26/paragraph-5A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/26/crossheading/profits-attributable-to-permanent-establishment-disregard-of-profits-of-certain-investment-transactions"
    },
    {
      "path": "schedule/26/crossheading/lloyds-agents",
      "kind": "crossheading",
      "number": null,
      "heading": "Lloyd’s agents",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/26"
    },
    {
      "path": "schedule/26/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-26/paragraph-6",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/26/crossheading/lloyds-agents"
    },
    {
      "path": "schedule/26/crossheading/general-supplementary-provisions",
      "kind": "crossheading",
      "number": null,
      "heading": "General supplementary provisions",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/26"
    },
    {
      "path": "schedule/26/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-26/paragraph-7",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/26/crossheading/general-supplementary-provisions"
    },
    {
      "path": "schedule/27",
      "kind": "schedule",
      "number": "27",
      "heading": "Permanent establishment etc: consequential amendments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/27/crossheading/taxes-act-1988",
      "kind": "crossheading",
      "number": null,
      "heading": "Taxes Act 1988",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/27"
    },
    {
      "path": "schedule/27/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-27/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/27/crossheading/taxes-act-1988"
    },
    {
      "path": "schedule/27/crossheading/taxation-of-chargeable-gains-act-1992",
      "kind": "crossheading",
      "number": null,
      "heading": "Taxation of Chargeable Gains Act 1992",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/27"
    },
    {
      "path": "schedule/27/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-27/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/27/crossheading/taxation-of-chargeable-gains-act-1992"
    },
    {
      "path": "schedule/27/crossheading/finance-act-1993",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 1993",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/27"
    },
    {
      "path": "schedule/27/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-27/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/27/crossheading/finance-act-1993"
    },
    {
      "path": "schedule/27/crossheading/finance-act-1995",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 1995",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/27"
    },
    {
      "path": "schedule/27/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-27/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/27/crossheading/finance-act-1995"
    },
    {
      "path": "schedule/27/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-27/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/27/crossheading/finance-act-1995"
    },
    {
      "path": "schedule/27/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-27/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/27/crossheading/finance-act-1995"
    },
    {
      "path": "schedule/27/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-27/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/27/crossheading/finance-act-1995"
    },
    {
      "path": "schedule/27/crossheading/finance-act-1996",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 1996",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/27"
    },
    {
      "path": "schedule/27/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-27/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/27/crossheading/finance-act-1996"
    },
    {
      "path": "schedule/27/crossheading/finance-act-2000",
      "kind": "crossheading",
      "number": null,
      "heading": "Finance Act 2000",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/27"
    },
    {
      "path": "schedule/27/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-27/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/27/crossheading/finance-act-2000"
    },
    {
      "path": "schedule/28",
      "kind": "schedule",
      "number": "28",
      "heading": "Capital gains tax: reporting limits and annual exempt amount",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/28/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Reporting limits",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/28"
    },
    {
      "path": "schedule/28/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-28/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/28/part/1"
    },
    {
      "path": "schedule/28/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-28/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/28/part/1"
    },
    {
      "path": "schedule/28/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Annual exempt amount",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/28"
    },
    {
      "path": "schedule/28/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-28/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/28/part/2"
    },
    {
      "path": "schedule/28/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-28/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/28/part/2"
    },
    {
      "path": "schedule/28/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-28/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/28/part/2"
    },
    {
      "path": "schedule/28/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-28/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/28/part/2"
    },
    {
      "path": "schedule/28/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Commencement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/28"
    },
    {
      "path": "schedule/28/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-28/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/28/part/3"
    },
    {
      "path": "schedule/28/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-28/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/28/part/3"
    },
    {
      "path": "schedule/28/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-28/paragraph-9",
      "extent": null,
      "status": null,
      "parent": "schedule/28/part/3"
    },
    {
      "path": "schedule/29",
      "kind": "schedule",
      "number": "29",
      "heading": "Transfers of value: attribution of gains to beneficiaries",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/29/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/29"
    },
    {
      "path": "schedule/29/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-29/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/29/crossheading/introduction"
    },
    {
      "path": "schedule/29/crossheading/scope-and-scheme-of-schedule",
      "kind": "crossheading",
      "number": null,
      "heading": "Scope and scheme of Schedule",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/29"
    },
    {
      "path": "schedule/29/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-29/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/29/crossheading/scope-and-scheme-of-schedule"
    },
    {
      "path": "schedule/29/crossheading/other-gains-to-be-brought-into-schedule-4c-pool",
      "kind": "crossheading",
      "number": null,
      "heading": "Other gains to be brought into Schedule 4C pool",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/29"
    },
    {
      "path": "schedule/29/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-29/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/29/crossheading/other-gains-to-be-brought-into-schedule-4c-pool"
    },
    {
      "path": "schedule/29/crossheading/attribution-of-gains-to-beneficiaries",
      "kind": "crossheading",
      "number": null,
      "heading": "Attribution of gains to beneficiaries",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/29"
    },
    {
      "path": "schedule/29/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-29/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/29/crossheading/attribution-of-gains-to-beneficiaries"
    },
    {
      "path": "schedule/29/crossheading/gains-attributed-to-settlor",
      "kind": "crossheading",
      "number": null,
      "heading": "Gains attributed to settlor",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/29"
    },
    {
      "path": "schedule/29/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-29/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/29/crossheading/gains-attributed-to-settlor"
    },
    {
      "path": "schedule/29/crossheading/minor-and-consequential-amendments",
      "kind": "crossheading",
      "number": null,
      "heading": "Minor and consequential amendments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/29"
    },
    {
      "path": "schedule/29/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-29/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/29/crossheading/minor-and-consequential-amendments"
    },
    {
      "path": "schedule/30",
      "kind": "schedule",
      "number": "30",
      "heading": "First-year allowances for expenditure on environmentally beneficial plant or machinery",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/30/crossheading/introductory",
      "kind": "crossheading",
      "number": null,
      "heading": "Introductory",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/30"
    },
    {
      "path": "schedule/30/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-30/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/30/crossheading/introductory"
    },
    {
      "path": "schedule/30/crossheading/types-of-expenditure-for-which-firstyear-allowances-available",
      "kind": "crossheading",
      "number": null,
      "heading": "Types of expenditure for which first-year allowances available",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/30"
    },
    {
      "path": "schedule/30/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-30/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/30/crossheading/types-of-expenditure-for-which-firstyear-allowances-available"
    },
    {
      "path": "schedule/30/crossheading/firstyear-qualifying-expenditure-on-environmentally-beneficial-plant-or-machinery",
      "kind": "crossheading",
      "number": null,
      "heading": "First-year qualifying expenditure on environmentally beneficial plant or machinery",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/30"
    },
    {
      "path": "schedule/30/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-30/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/30/crossheading/firstyear-qualifying-expenditure-on-environmentally-beneficial-plant-or-machinery"
    },
    {
      "path": "schedule/30/crossheading/general-exclusions-affecting-firstyear-qualifying-expenditure",
      "kind": "crossheading",
      "number": null,
      "heading": "General exclusions affecting first-year qualifying expenditure",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/30"
    },
    {
      "path": "schedule/30/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-30/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/30/crossheading/general-exclusions-affecting-firstyear-qualifying-expenditure"
    },
    {
      "path": "schedule/30/crossheading/amount-of-firstyear-allowances",
      "kind": "crossheading",
      "number": null,
      "heading": "Amount of first-year allowances",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/30"
    },
    {
      "path": "schedule/30/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-30/paragraph-5",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/30/crossheading/amount-of-firstyear-allowances"
    },
    {
      "path": "schedule/30/crossheading/penalty-for-failure-to-provide-information-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Penalty for failure to provide information etc",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/30"
    },
    {
      "path": "schedule/30/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-30/paragraph-6",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/30/crossheading/penalty-for-failure-to-provide-information-etc"
    },
    {
      "path": "schedule/30/crossheading/transitory-provision-expenditure-incurred-etc-before-first-order-made",
      "kind": "crossheading",
      "number": null,
      "heading": "Transitory provision: expenditure incurred etc before first order made",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/30"
    },
    {
      "path": "schedule/30/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-30/paragraph-7",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/30/crossheading/transitory-provision-expenditure-incurred-etc-before-first-order-made"
    },
    {
      "path": "schedule/31",
      "kind": "schedule",
      "number": "31",
      "heading": "Tax relief for expenditure on research and development",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "schedule/31/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Small and medium-sized enterprises: Schedule 20 to Finance Act 2000",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31"
    },
    {
      "path": "schedule/31/part/1/crossheading/introductory",
      "kind": "crossheading",
      "number": null,
      "heading": "Introductory",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31/part/1"
    },
    {
      "path": "schedule/31/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-31/paragraph-1",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31/part/1/crossheading/introductory"
    },
    {
      "path": "schedule/31/part/1/crossheading/required-minimum-aggregate-expenditure-reduction-from-25000-to-10000",
      "kind": "crossheading",
      "number": null,
      "heading": "Required minimum aggregate expenditure: reduction from £25,000 to £10,000",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31/part/1"
    },
    {
      "path": "schedule/31/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-31/paragraph-2",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31/part/1/crossheading/required-minimum-aggregate-expenditure-reduction-from-25000-to-10000"
    },
    {
      "path": "schedule/31/part/1/crossheading/required-minimum-aggregate-expenditure-inclusion-of-new-class-of-expenditure",
      "kind": "crossheading",
      "number": null,
      "heading": "Required minimum aggregate expenditure: inclusion of new class of expenditure",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31/part/1"
    },
    {
      "path": "schedule/31/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-31/paragraph-3",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31/part/1/crossheading/required-minimum-aggregate-expenditure-inclusion-of-new-class-of-expenditure"
    },
    {
      "path": "schedule/31/part/1/crossheading/qualifying-rd-expenditure-expenditure-on-externally-provided-workers",
      "kind": "crossheading",
      "number": null,
      "heading": "Qualifying R&D expenditure: expenditure on externally provided workers",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31/part/1"
    },
    {
      "path": "schedule/31/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-31/paragraph-4",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31/part/1/crossheading/qualifying-rd-expenditure-expenditure-on-externally-provided-workers"
    },
    {
      "path": "schedule/31/part/1/crossheading/staffing-costs-persons-partly-engaged-directly-and-actively-in-relevant-rd",
      "kind": "crossheading",
      "number": null,
      "heading": "Staffing costs: persons partly engaged directly and actively in relevant R&D",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31/part/1"
    },
    {
      "path": "schedule/31/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-31/paragraph-5",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31/part/1/crossheading/staffing-costs-persons-partly-engaged-directly-and-actively-in-relevant-rd"
    },
    {
      "path": "schedule/31/part/1/crossheading/qualifying-expenditure-on-externally-provided-workers",
      "kind": "crossheading",
      "number": null,
      "heading": "Qualifying expenditure on externally provided workers",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31/part/1"
    },
    {
      "path": "schedule/31/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-31/paragraph-6",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31/part/1/crossheading/qualifying-expenditure-on-externally-provided-workers"
    },
    {
      "path": "schedule/31/part/1/crossheading/qualifying-expenditure-on-subcontracted-rd-externally-provided-workers",
      "kind": "crossheading",
      "number": null,
      "heading": "Qualifying expenditure on sub-contracted R&D: externally provided workers",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31/part/1"
    },
    {
      "path": "schedule/31/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-31/paragraph-7",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31/part/1/crossheading/qualifying-expenditure-on-subcontracted-rd-externally-provided-workers"
    },
    {
      "path": "schedule/31/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Large companies: Part 1 of Schedule 12 to Finance Act 2002",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31"
    },
    {
      "path": "schedule/31/part/2/crossheading/introductory",
      "kind": "crossheading",
      "number": null,
      "heading": "Introductory",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31/part/2"
    },
    {
      "path": "schedule/31/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-31/paragraph-8",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31/part/2/crossheading/introductory"
    },
    {
      "path": "schedule/31/part/2/crossheading/required-minimum-aggregate-expenditure-reduction-from-25000-to-10000",
      "kind": "crossheading",
      "number": null,
      "heading": "Required minimum aggregate expenditure: reduction from £25,000 to £10,000",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31/part/2"
    },
    {
      "path": "schedule/31/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-31/paragraph-9",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31/part/2/crossheading/required-minimum-aggregate-expenditure-reduction-from-25000-to-10000"
    },
    {
      "path": "schedule/31/part/2/crossheading/qualifying-expenditure-on-externally-provided-workers",
      "kind": "crossheading",
      "number": null,
      "heading": "Qualifying expenditure on externally provided workers",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31/part/2"
    },
    {
      "path": "schedule/31/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-31/paragraph-10",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31/part/2/crossheading/qualifying-expenditure-on-externally-provided-workers"
    },
    {
      "path": "schedule/31/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Work sub-contracted to SMEs: Part 2 of Schedule 12 to Finance Act 2002",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31"
    },
    {
      "path": "schedule/31/part/3/crossheading/introductory",
      "kind": "crossheading",
      "number": null,
      "heading": "Introductory",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31/part/3"
    },
    {
      "path": "schedule/31/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-31/paragraph-11",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31/part/3/crossheading/introductory"
    },
    {
      "path": "schedule/31/part/3/crossheading/required-minimum-aggregate-expenditure-reduction-from-25000-to-10000",
      "kind": "crossheading",
      "number": null,
      "heading": "Required minimum aggregate expenditure: reduction from £25,000 to £10,000",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31/part/3"
    },
    {
      "path": "schedule/31/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-31/paragraph-12",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31/part/3/crossheading/required-minimum-aggregate-expenditure-reduction-from-25000-to-10000"
    },
    {
      "path": "schedule/31/part/3/crossheading/required-minimum-aggregate-expenditure-inclusion-of-new-class-of-expenditure",
      "kind": "crossheading",
      "number": null,
      "heading": "Required minimum aggregate expenditure: inclusion of new class of expenditure",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31/part/3"
    },
    {
      "path": "schedule/31/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-31/paragraph-13",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31/part/3/crossheading/required-minimum-aggregate-expenditure-inclusion-of-new-class-of-expenditure"
    },
    {
      "path": "schedule/31/part/3/crossheading/rd-directly-undertaken-by-sme-qualifying-expenditure-on-externally-provided-workers",
      "kind": "crossheading",
      "number": null,
      "heading": "R&D directly undertaken by SME: qualifying expenditure on externally provided workers",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31/part/3"
    },
    {
      "path": "schedule/31/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-31/paragraph-14",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31/part/3/crossheading/rd-directly-undertaken-by-sme-qualifying-expenditure-on-externally-provided-workers"
    },
    {
      "path": "schedule/31/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Entitlement of SME to certain relief available to large companies",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31"
    },
    {
      "path": "schedule/31/part/4/crossheading/insertion-of-part-2a-of-schedule-12-to-the-finance-act-2002",
      "kind": "crossheading",
      "number": null,
      "heading": "Insertion of Part 2A of Schedule 12 to the Finance Act 2002",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31/part/4"
    },
    {
      "path": "schedule/31/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-31/paragraph-15",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31/part/4/crossheading/insertion-of-part-2a-of-schedule-12-to-the-finance-act-2002"
    },
    {
      "path": "schedule/31/part/5",
      "kind": "part",
      "number": "5",
      "heading": "Supplementary: amendments to Parts 3 to 6 of Schedule 12 to Finance Act 2002",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31"
    },
    {
      "path": "schedule/31/part/5/crossheading/introductory",
      "kind": "crossheading",
      "number": null,
      "heading": "Introductory",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31/part/5"
    },
    {
      "path": "schedule/31/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-31/paragraph-16",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31/part/5/crossheading/introductory"
    },
    {
      "path": "schedule/31/part/5/crossheading/deduction-in-computing-profits-of-trade",
      "kind": "crossheading",
      "number": null,
      "heading": "Deduction in computing profits of trade",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31/part/5"
    },
    {
      "path": "schedule/31/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-31/paragraph-17",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31/part/5/crossheading/deduction-in-computing-profits-of-trade"
    },
    {
      "path": "schedule/31/part/5/crossheading/refunds-of-contributions-to-independent-research-and-development",
      "kind": "crossheading",
      "number": null,
      "heading": "Refunds of contributions to independent research and development",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31/part/5"
    },
    {
      "path": "schedule/31/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-31/paragraph-18",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31/part/5/crossheading/refunds-of-contributions-to-independent-research-and-development"
    },
    {
      "path": "schedule/31/part/5/crossheading/meaning-of-qualifying-expenditure-on-externally-provided-workers",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “qualifying expenditure on externally provided workers”",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31/part/5"
    },
    {
      "path": "schedule/31/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-31/paragraph-19",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31/part/5/crossheading/meaning-of-qualifying-expenditure-on-externally-provided-workers"
    },
    {
      "path": "schedule/31/part/6",
      "kind": "part",
      "number": "6",
      "heading": "Expenditure on vaccine research etc: Schedule 13 to Finance Act 2002",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31"
    },
    {
      "path": "schedule/31/part/6/crossheading/introductory",
      "kind": "crossheading",
      "number": null,
      "heading": "Introductory",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31/part/6"
    },
    {
      "path": "schedule/31/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-31/paragraph-20",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31/part/6/crossheading/introductory"
    },
    {
      "path": "schedule/31/part/6/crossheading/reduction-of-required-qualifying-expenditure-from-25000-to-10000",
      "kind": "crossheading",
      "number": null,
      "heading": "Reduction of required qualifying expenditure from £25,000 to £10,000",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31/part/6"
    },
    {
      "path": "schedule/31/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-31/paragraph-21",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31/part/6/crossheading/reduction-of-required-qualifying-expenditure-from-25000-to-10000"
    },
    {
      "path": "schedule/31/part/6/crossheading/direct-research-and-development-qualifying-expenditure-on-externally-provided-workers",
      "kind": "crossheading",
      "number": null,
      "heading": "Direct research and development: qualifying expenditure on externally provided workers",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31/part/6"
    },
    {
      "path": "schedule/31/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-31/paragraph-22",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31/part/6/crossheading/direct-research-and-development-qualifying-expenditure-on-externally-provided-workers"
    },
    {
      "path": "schedule/31/part/6/crossheading/meaning-of-qualifying-expenditure-on-externally-provided-workers",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “qualifying expenditure on externally provided workers”",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31/part/6"
    },
    {
      "path": "schedule/31/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-31/paragraph-23",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31/part/6/crossheading/meaning-of-qualifying-expenditure-on-externally-provided-workers"
    },
    {
      "path": "schedule/31/part/6/crossheading/relevant-expenditure-of-subcontractor-qualifying-expenditure-on-externally-provided-workers",
      "kind": "crossheading",
      "number": null,
      "heading": "Relevant expenditure of sub-contractor: qualifying expenditure on externally provided workers",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31/part/6"
    },
    {
      "path": "schedule/31/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-31/paragraph-24",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/31/part/6/crossheading/relevant-expenditure-of-subcontractor-qualifying-expenditure-on-externally-provided-workers"
    },
    {
      "path": "schedule/32",
      "kind": "schedule",
      "number": "32",
      "heading": "Tonnage tax: restrictions on capital allowances for lessors of ships",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/32/crossheading/the-ring-fence-amendments-to-the-provisions-about-capital-allowances-and-ship-leasing",
      "kind": "crossheading",
      "number": null,
      "heading": "The ring fence: amendments to the provisions about capital allowances and ship leasing",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/32"
    },
    {
      "path": "schedule/32/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-32/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/32/crossheading/the-ring-fence-amendments-to-the-provisions-about-capital-allowances-and-ship-leasing"
    },
    {
      "path": "schedule/32/crossheading/consequential-amendments",
      "kind": "crossheading",
      "number": null,
      "heading": "Consequential amendments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/32"
    },
    {
      "path": "schedule/32/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-32/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/32/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/32/crossheading/commencement-and-temporary-provision",
      "kind": "crossheading",
      "number": null,
      "heading": "Commencement and temporary provision",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/32"
    },
    {
      "path": "schedule/32/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-32/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/32/crossheading/commencement-and-temporary-provision"
    },
    {
      "path": "schedule/32/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-32/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/32/crossheading/commencement-and-temporary-provision"
    },
    {
      "path": "schedule/32/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-32/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/32/crossheading/commencement-and-temporary-provision"
    },
    {
      "path": "schedule/33",
      "kind": "schedule",
      "number": "33",
      "heading": "Insurance companies",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/33/crossheading/case-i-profits",
      "kind": "crossheading",
      "number": null,
      "heading": "Case I profits",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/33"
    },
    {
      "path": "schedule/33/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-33/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/33/crossheading/case-i-profits"
    },
    {
      "path": "schedule/33/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-33/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/33/crossheading/case-i-profits"
    },
    {
      "path": "schedule/33/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-33/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/33/crossheading/case-i-profits"
    },
    {
      "path": "schedule/33/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-33/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/33/crossheading/case-i-profits"
    },
    {
      "path": "schedule/33/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-33/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/33/crossheading/case-i-profits"
    },
    {
      "path": "schedule/33/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-33/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/33/crossheading/case-i-profits"
    },
    {
      "path": "schedule/33/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-33/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/33/crossheading/case-i-profits"
    },
    {
      "path": "schedule/33/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-33/paragraph-8",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/33/crossheading/case-i-profits"
    },
    {
      "path": "schedule/33/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-33/paragraph-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/33/crossheading/case-i-profits"
    },
    {
      "path": "schedule/33/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-33/paragraph-10",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/33/crossheading/case-i-profits"
    },
    {
      "path": "schedule/33/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-33/paragraph-11",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/33/crossheading/case-i-profits"
    },
    {
      "path": "schedule/33/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-33/paragraph-12",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/33/crossheading/case-i-profits"
    },
    {
      "path": "schedule/33/crossheading/rate-of-tax-on-policy-holders-share-of-life-assurance-profits",
      "kind": "crossheading",
      "number": null,
      "heading": "Rate of tax on policy holders' share of life assurance profits",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/33"
    },
    {
      "path": "schedule/33/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-33/paragraph-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/33/crossheading/rate-of-tax-on-policy-holders-share-of-life-assurance-profits"
    },
    {
      "path": "schedule/33/crossheading/chargeable-gains",
      "kind": "crossheading",
      "number": null,
      "heading": "Chargeable gains",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/33"
    },
    {
      "path": "schedule/33/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-33/paragraph-14",
      "extent": null,
      "status": null,
      "parent": "schedule/33/crossheading/chargeable-gains"
    },
    {
      "path": "schedule/33/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-33/paragraph-15",
      "extent": null,
      "status": null,
      "parent": "schedule/33/crossheading/chargeable-gains"
    },
    {
      "path": "schedule/33/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-33/paragraph-16",
      "extent": null,
      "status": null,
      "parent": "schedule/33/crossheading/chargeable-gains"
    },
    {
      "path": "schedule/33/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-33/paragraph-17",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/33/crossheading/chargeable-gains"
    },
    {
      "path": "schedule/33/crossheading/transfers-of-business",
      "kind": "crossheading",
      "number": null,
      "heading": "Transfers of business",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/33"
    },
    {
      "path": "schedule/33/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-33/paragraph-18",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/33/crossheading/transfers-of-business"
    },
    {
      "path": "schedule/33/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-33/paragraph-19",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/33/crossheading/transfers-of-business"
    },
    {
      "path": "schedule/33/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-33/paragraph-20",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/33/crossheading/transfers-of-business"
    },
    {
      "path": "schedule/33/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-33/paragraph-21",
      "extent": null,
      "status": null,
      "parent": "schedule/33/crossheading/transfers-of-business"
    },
    {
      "path": "schedule/33/paragraph/22",
      "kind": "paragraph",
      "number": "22",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-33/paragraph-22",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/33/crossheading/transfers-of-business"
    },
    {
      "path": "schedule/33/paragraph/23",
      "kind": "paragraph",
      "number": "23",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-33/paragraph-23",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/33/crossheading/transfers-of-business"
    },
    {
      "path": "schedule/33/paragraph/24",
      "kind": "paragraph",
      "number": "24",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-33/paragraph-24",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/33/crossheading/transfers-of-business"
    },
    {
      "path": "schedule/33/crossheading/meaning-of-investment-reserve-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “investment reserve” etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/33"
    },
    {
      "path": "schedule/33/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-33/paragraph-25",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/33/crossheading/meaning-of-investment-reserve-etc"
    },
    {
      "path": "schedule/33/paragraph/26",
      "kind": "paragraph",
      "number": "26",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-33/paragraph-26",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/33/crossheading/meaning-of-investment-reserve-etc"
    },
    {
      "path": "schedule/33/paragraph/27",
      "kind": "paragraph",
      "number": "27",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-33/paragraph-27",
      "extent": null,
      "status": null,
      "parent": "schedule/33/crossheading/meaning-of-investment-reserve-etc"
    },
    {
      "path": "schedule/33/paragraph/28",
      "kind": "paragraph",
      "number": "28",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-33/paragraph-28",
      "extent": null,
      "status": null,
      "parent": "schedule/33/crossheading/meaning-of-investment-reserve-etc"
    },
    {
      "path": "schedule/33/crossheading/meaning-of-period-of-account",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “period of account”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/33"
    },
    {
      "path": "schedule/33/paragraph/29",
      "kind": "paragraph",
      "number": "29",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-33/paragraph-29",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/33/crossheading/meaning-of-period-of-account"
    },
    {
      "path": "schedule/33/crossheading/rationalisation-of-interpretation-provisions",
      "kind": "crossheading",
      "number": null,
      "heading": "Rationalisation of interpretation provisions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/33"
    },
    {
      "path": "schedule/33/paragraph/30",
      "kind": "paragraph",
      "number": "30",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-33/paragraph-30",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/33/crossheading/rationalisation-of-interpretation-provisions"
    },
    {
      "path": "schedule/33/paragraph/31",
      "kind": "paragraph",
      "number": "31",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-33/paragraph-31",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/33/crossheading/rationalisation-of-interpretation-provisions"
    },
    {
      "path": "schedule/33/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-33/paragraph-32",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/33/crossheading/rationalisation-of-interpretation-provisions"
    },
    {
      "path": "schedule/34",
      "kind": "schedule",
      "number": "34",
      "heading": "Policies of life insurance etc: miscellaneous amendments",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "schedule/34/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Group life policies",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/34"
    },
    {
      "path": "schedule/34/part/1/crossheading/exception-of-certain-group-life-policies-from-chapter-2-of-part-13",
      "kind": "crossheading",
      "number": null,
      "heading": "Exception of certain group life policies from Chapter 2 of Part 13",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/34/part/1"
    },
    {
      "path": "schedule/34/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-34/paragraph-1",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/34/part/1/crossheading/exception-of-certain-group-life-policies-from-chapter-2-of-part-13"
    },
    {
      "path": "schedule/34/part/1/crossheading/excepted-group-life-policies",
      "kind": "crossheading",
      "number": null,
      "heading": "Excepted group life policies",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/34/part/1"
    },
    {
      "path": "schedule/34/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-34/paragraph-2",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/34/part/1/crossheading/excepted-group-life-policies"
    },
    {
      "path": "schedule/34/part/1/crossheading/retrospective-exception-of-past-and-present-pure-protection-group-life-policies",
      "kind": "crossheading",
      "number": null,
      "heading": "Retrospective exception of past and present pure protection group life policies",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/34/part/1"
    },
    {
      "path": "schedule/34/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-34/paragraph-3",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/34/part/1/crossheading/retrospective-exception-of-past-and-present-pure-protection-group-life-policies"
    },
    {
      "path": "schedule/34/part/1/crossheading/existing-group-life-policies-time-for-compliance-with-the-conditions-in-section-539a",
      "kind": "crossheading",
      "number": null,
      "heading": "Existing group life policies: time for compliance with the conditions in section 539A",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/34/part/1"
    },
    {
      "path": "schedule/34/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-34/paragraph-4",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/34/part/1/crossheading/existing-group-life-policies-time-for-compliance-with-the-conditions-in-section-539a"
    },
    {
      "path": "schedule/34/part/1/crossheading/deaths-before-6th-april-2004-period-for-insurer-to-give-certificate-under-section-5521a",
      "kind": "crossheading",
      "number": null,
      "heading": "Deaths before 6th April 2004: period for insurer to give certificate under section 552(1)(a)",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/34/part/1"
    },
    {
      "path": "schedule/34/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-34/paragraph-5",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/34/part/1/crossheading/deaths-before-6th-april-2004-period-for-insurer-to-give-certificate-under-section-5521a"
    },
    {
      "path": "schedule/34/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Charitable and non-charitable trusts",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/34"
    },
    {
      "path": "schedule/34/part/2/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/34/part/2"
    },
    {
      "path": "schedule/34/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-34/paragraph-6",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/34/part/2/crossheading/interpretation"
    },
    {
      "path": "schedule/34/part/2/crossheading/method-of-charging-gain-to-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Method of charging gain to tax",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/34/part/2"
    },
    {
      "path": "schedule/34/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-34/paragraph-7",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/34/part/2/crossheading/method-of-charging-gain-to-tax"
    },
    {
      "path": "schedule/34/part/2/crossheading/method-of-charging-gain-to-tax-multiple-interests",
      "kind": "crossheading",
      "number": null,
      "heading": "Method of charging gain to tax: multiple interests",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/34/part/2"
    },
    {
      "path": "schedule/34/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-34/paragraph-8",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/34/part/2/crossheading/method-of-charging-gain-to-tax-multiple-interests"
    },
    {
      "path": "schedule/34/part/2/crossheading/deemed-surrender-of-certain-loans",
      "kind": "crossheading",
      "number": null,
      "heading": "Deemed surrender of certain loans",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/34/part/2"
    },
    {
      "path": "schedule/34/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-34/paragraph-9",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/34/part/2/crossheading/deemed-surrender-of-certain-loans"
    },
    {
      "path": "schedule/34/part/2/crossheading/right-of-individual-to-recover-tax-from-trustees",
      "kind": "crossheading",
      "number": null,
      "heading": "Right of individual to recover tax from trustees",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/34/part/2"
    },
    {
      "path": "schedule/34/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-34/paragraph-10",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/34/part/2/crossheading/right-of-individual-to-recover-tax-from-trustees"
    },
    {
      "path": "schedule/34/part/2/crossheading/right-of-company-to-recover-tax-from-trustees",
      "kind": "crossheading",
      "number": null,
      "heading": "Right of company to recover tax from trustees",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/34/part/2"
    },
    {
      "path": "schedule/34/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-34/paragraph-11",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/34/part/2/crossheading/right-of-company-to-recover-tax-from-trustees"
    },
    {
      "path": "schedule/34/part/2/crossheading/section-5471cc-and-dia-exception-for-certain-old-policies-and-contracts",
      "kind": "crossheading",
      "number": null,
      "heading": "Section 547(1)(cc) and (d)(ia): exception for certain old policies and contracts",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/34/part/2"
    },
    {
      "path": "schedule/34/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-34/paragraph-12",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/34/part/2/crossheading/section-5471cc-and-dia-exception-for-certain-old-policies-and-contracts"
    },
    {
      "path": "schedule/34/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Meaning of “life annuity”",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/34"
    },
    {
      "path": "schedule/34/part/3/crossheading/restriction-of-life-annuity-to-contracts-to-which-section-656-of-the-taxes-act-1988-applies",
      "kind": "crossheading",
      "number": null,
      "heading": "Restriction of “life annuity” to contracts to which section 656 of the Taxes Act 1988 applies",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/34/part/3"
    },
    {
      "path": "schedule/34/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-34/paragraph-13",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/34/part/3/crossheading/restriction-of-life-annuity-to-contracts-to-which-section-656-of-the-taxes-act-1988-applies"
    },
    {
      "path": "schedule/34/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Rollover of gain on maturity into new policy",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/34"
    },
    {
      "path": "schedule/34/part/4/crossheading/repeal-of-section-5402-of-the-taxes-act-1988",
      "kind": "crossheading",
      "number": null,
      "heading": "Repeal of section 540(2) of the Taxes Act 1988",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/34/part/4"
    },
    {
      "path": "schedule/34/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-34/paragraph-14",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/34/part/4/crossheading/repeal-of-section-5402-of-the-taxes-act-1988"
    },
    {
      "path": "schedule/34/part/4/crossheading/saving-for-certain-policies-maturing-on-or-after-9th-april-2003",
      "kind": "crossheading",
      "number": null,
      "heading": "Saving for certain policies maturing on or after 9th April 2003",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/34/part/4"
    },
    {
      "path": "schedule/34/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-34/paragraph-15",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/34/part/4/crossheading/saving-for-certain-policies-maturing-on-or-after-9th-april-2003"
    },
    {
      "path": "schedule/35",
      "kind": "schedule",
      "number": "35",
      "heading": "Gains on policies of life insurance etc: rate of tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/35/crossheading/application-of-the-lower-rate",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of the lower rate",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/35"
    },
    {
      "path": "schedule/35/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-35/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/35/crossheading/application-of-the-lower-rate"
    },
    {
      "path": "schedule/35/crossheading/method-of-charging-gains-from-policies-of-life-insurance-etc-to-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Method of charging gains from policies of life insurance etc to tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/35"
    },
    {
      "path": "schedule/35/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-35/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/35/crossheading/method-of-charging-gains-from-policies-of-life-insurance-etc-to-tax"
    },
    {
      "path": "schedule/35/crossheading/relief-where-gain-charged-at-a-higher-rate",
      "kind": "crossheading",
      "number": null,
      "heading": "Relief where gain charged at a higher rate",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/35"
    },
    {
      "path": "schedule/35/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-35/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/35/crossheading/relief-where-gain-charged-at-a-higher-rate"
    },
    {
      "path": "schedule/35/crossheading/gains-included-in-aggregate-income-of-estate-of-deceased",
      "kind": "crossheading",
      "number": null,
      "heading": "Gains included in aggregate income of estate of deceased",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/35"
    },
    {
      "path": "schedule/35/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-35/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/35/crossheading/gains-included-in-aggregate-income-of-estate-of-deceased"
    },
    {
      "path": "schedule/35/crossheading/income-to-be-disregarded-in-determining-highest-part-of-persons-income",
      "kind": "crossheading",
      "number": null,
      "heading": "Income to be disregarded in determining highest part of person’s income",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/35"
    },
    {
      "path": "schedule/35/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-35/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/35/crossheading/income-to-be-disregarded-in-determining-highest-part-of-persons-income"
    },
    {
      "path": "schedule/36",
      "kind": "schedule",
      "number": "36",
      "heading": "Foster carers",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "schedule/36/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/36"
    },
    {
      "path": "schedule/36/part/1/crossheading/introductory",
      "kind": "crossheading",
      "number": null,
      "heading": "Introductory",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/36/part/1"
    },
    {
      "path": "schedule/36/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-36/paragraph-1",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/36/part/1/crossheading/introductory"
    },
    {
      "path": "schedule/36/part/1/crossheading/individuals-qualifying-for-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Individuals qualifying for relief",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/36/part/1"
    },
    {
      "path": "schedule/36/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-36/paragraph-2",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/36/part/1/crossheading/individuals-qualifying-for-relief"
    },
    {
      "path": "schedule/36/part/1/crossheading/meaning-of-foster-care-receipts",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “foster care receipts”",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/36/part/1"
    },
    {
      "path": "schedule/36/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-36/paragraph-3",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/36/part/1/crossheading/meaning-of-foster-care-receipts"
    },
    {
      "path": "schedule/36/part/1/crossheading/meaning-of-provision-of-foster-care",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “provision of foster care”",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/36/part/1"
    },
    {
      "path": "schedule/36/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-36/paragraph-4",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/36/part/1/crossheading/meaning-of-provision-of-foster-care"
    },
    {
      "path": "schedule/36/part/1/crossheading/meaning-of-total-foster-care-receipts",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “total foster care receipts”",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/36/part/1"
    },
    {
      "path": "schedule/36/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-36/paragraph-5",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/36/part/1/crossheading/meaning-of-total-foster-care-receipts"
    },
    {
      "path": "schedule/36/part/1/crossheading/the-individuals-limit",
      "kind": "crossheading",
      "number": null,
      "heading": "The individual’s limit",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/36/part/1"
    },
    {
      "path": "schedule/36/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-36/paragraph-6",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/36/part/1/crossheading/the-individuals-limit"
    },
    {
      "path": "schedule/36/part/1/crossheading/the-individuals-share-of-the-fixed-amount",
      "kind": "crossheading",
      "number": null,
      "heading": "The individual’s share of the fixed amount",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/36/part/1"
    },
    {
      "path": "schedule/36/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-36/paragraph-7",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/36/part/1/crossheading/the-individuals-share-of-the-fixed-amount"
    },
    {
      "path": "schedule/36/part/1/crossheading/the-amount-per-child",
      "kind": "crossheading",
      "number": null,
      "heading": "The amount per child",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/36/part/1"
    },
    {
      "path": "schedule/36/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-36/paragraph-8",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/36/part/1/crossheading/the-amount-per-child"
    },
    {
      "path": "schedule/36/part/1/crossheading/power-to-alter-amounts",
      "kind": "crossheading",
      "number": null,
      "heading": "Power to alter amounts",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/36/part/1"
    },
    {
      "path": "schedule/36/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-36/paragraph-9",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/36/part/1/crossheading/power-to-alter-amounts"
    },
    {
      "path": "schedule/36/part/2",
      "kind": "part",
      "number": "2",
      "heading": "The exemption and the alternative methods of calculation",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/36"
    },
    {
      "path": "schedule/36/part/2/crossheading/the-exemption",
      "kind": "crossheading",
      "number": null,
      "heading": "The exemption",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/36/part/2"
    },
    {
      "path": "schedule/36/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-36/paragraph-10",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/36/part/2/crossheading/the-exemption"
    },
    {
      "path": "schedule/36/part/2/crossheading/alternative-calculation-of-profits-where-amount-is-above-the-limit",
      "kind": "crossheading",
      "number": null,
      "heading": "Alternative calculation of profits where amount is above the limit",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/36/part/2"
    },
    {
      "path": "schedule/36/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-36/paragraph-11",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/36/part/2/crossheading/alternative-calculation-of-profits-where-amount-is-above-the-limit"
    },
    {
      "path": "schedule/36/part/2/crossheading/alternative-calculation-of-profits-income-from-trade-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Alternative calculation of profits: income from trade etc",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/36/part/2"
    },
    {
      "path": "schedule/36/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-36/paragraph-12",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/36/part/2/crossheading/alternative-calculation-of-profits-income-from-trade-etc"
    },
    {
      "path": "schedule/36/part/2/crossheading/alternative-calculation-of-profits-income-charged-under-case-vi-of-schedule-d",
      "kind": "crossheading",
      "number": null,
      "heading": "Alternative calculation of profits: income charged under Case VI of Schedule D",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/36/part/2"
    },
    {
      "path": "schedule/36/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-36/paragraph-13",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/36/part/2/crossheading/alternative-calculation-of-profits-income-charged-under-case-vi-of-schedule-d"
    },
    {
      "path": "schedule/36/part/2/crossheading/election-for-alternative-method",
      "kind": "crossheading",
      "number": null,
      "heading": "Election for alternative method",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/36/part/2"
    },
    {
      "path": "schedule/36/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-36/paragraph-14",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/36/part/2/crossheading/election-for-alternative-method"
    },
    {
      "path": "schedule/36/part/2/crossheading/periods-of-account-ending-otherwise-than-on-5th-april",
      "kind": "crossheading",
      "number": null,
      "heading": "Periods of account ending otherwise than on 5th April",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/36/part/2"
    },
    {
      "path": "schedule/36/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-36/paragraph-15",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/36/part/2/crossheading/periods-of-account-ending-otherwise-than-on-5th-april"
    },
    {
      "path": "schedule/36/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Capital allowances",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/36"
    },
    {
      "path": "schedule/36/part/3/crossheading/introductory",
      "kind": "crossheading",
      "number": null,
      "heading": "Introductory",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/36/part/3"
    },
    {
      "path": "schedule/36/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-36/paragraph-16",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/36/part/3/crossheading/introductory"
    },
    {
      "path": "schedule/36/part/3/crossheading/provisions-applying-in-relation-to-carried-forward-unrelieved-qualifying-expenditure",
      "kind": "crossheading",
      "number": null,
      "heading": "Provisions applying in relation to carried forward unrelieved qualifying expenditure",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/36/part/3"
    },
    {
      "path": "schedule/36/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-36/paragraph-17",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/36/part/3/crossheading/provisions-applying-in-relation-to-carried-forward-unrelieved-qualifying-expenditure"
    },
    {
      "path": "schedule/36/part/3/crossheading/expenditure-incurred-in-a-relevant-chargeable-period-not-qualifying-expenditure",
      "kind": "crossheading",
      "number": null,
      "heading": "Expenditure incurred in a relevant chargeable period not qualifying expenditure",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/36/part/3"
    },
    {
      "path": "schedule/36/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-36/paragraph-18",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/36/part/3/crossheading/expenditure-incurred-in-a-relevant-chargeable-period-not-qualifying-expenditure"
    },
    {
      "path": "schedule/36/part/3/crossheading/excluded-capital-expenditure-subsequent-treatment-of-asset",
      "kind": "crossheading",
      "number": null,
      "heading": "Excluded capital expenditure: subsequent treatment of asset",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/36/part/3"
    },
    {
      "path": "schedule/36/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-36/paragraph-19",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/36/part/3/crossheading/excluded-capital-expenditure-subsequent-treatment-of-asset"
    },
    {
      "path": "schedule/36/part/3/crossheading/interpretation-of-this-part",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation of this Part",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/36/part/3"
    },
    {
      "path": "schedule/36/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-36/paragraph-20",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/36/part/3/crossheading/interpretation-of-this-part"
    },
    {
      "path": "schedule/36/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/36"
    },
    {
      "path": "schedule/36/part/4/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/36/part/4"
    },
    {
      "path": "schedule/36/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-36/paragraph-21",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/36/part/4/crossheading/interpretation"
    },
    {
      "path": "schedule/37",
      "kind": "schedule",
      "number": "37",
      "heading": "Loan relationships: amendments",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "schedule/37/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Amendments to Schedule 9 to the Finance Act 1996",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/37"
    },
    {
      "path": "schedule/37/part/1/crossheading/introductory",
      "kind": "crossheading",
      "number": null,
      "heading": "Introductory",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/37/part/1"
    },
    {
      "path": "schedule/37/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-37/paragraph-1",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/37/part/1/crossheading/introductory"
    },
    {
      "path": "schedule/37/part/1/crossheading/late-interest",
      "kind": "crossheading",
      "number": null,
      "heading": "Late interest",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/37/part/1"
    },
    {
      "path": "schedule/37/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-37/paragraph-2",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/37/part/1/crossheading/late-interest"
    },
    {
      "path": "schedule/37/part/1/crossheading/continuity-of-treatment-groups-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Continuity of treatment: groups etc",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/37/part/1"
    },
    {
      "path": "schedule/37/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-37/paragraph-3",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/37/part/1/crossheading/continuity-of-treatment-groups-etc"
    },
    {
      "path": "schedule/37/part/1/crossheading/discounted-securities-where-companies-have-a-connection",
      "kind": "crossheading",
      "number": null,
      "heading": "Discounted securities where companies have a connection",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/37/part/1"
    },
    {
      "path": "schedule/37/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-37/paragraph-4",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/37/part/1/crossheading/discounted-securities-where-companies-have-a-connection"
    },
    {
      "path": "schedule/37/part/1/crossheading/discounted-securities-of-close-companies",
      "kind": "crossheading",
      "number": null,
      "heading": "Discounted securities of close companies",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/37/part/1"
    },
    {
      "path": "schedule/37/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-37/paragraph-5",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/37/part/1/crossheading/discounted-securities-of-close-companies"
    },
    {
      "path": "schedule/37/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Transitional provisions",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/37"
    },
    {
      "path": "schedule/37/part/2/crossheading/transitional-provisions",
      "kind": "crossheading",
      "number": null,
      "heading": "Transitional provisions",
      "url": null,
      "extent": null,
      "status": "repealed",
      "parent": "schedule/37/part/2"
    },
    {
      "path": "schedule/37/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-37/paragraph-6",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/37/part/2/crossheading/transitional-provisions"
    },
    {
      "path": "schedule/38",
      "kind": "schedule",
      "number": "38",
      "heading": "Sale and repurchase of securities etc",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/38/crossheading/increase-of-repurchase-price-of-uk-securities-by-amount-of-deemed-manufactured-dividend",
      "kind": "crossheading",
      "number": null,
      "heading": "Increase of repurchase price of UK securities by amount of deemed manufactured dividend",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38"
    },
    {
      "path": "schedule/38/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-38/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/38/crossheading/increase-of-repurchase-price-of-uk-securities-by-amount-of-deemed-manufactured-dividend"
    },
    {
      "path": "schedule/38/crossheading/deemed-manufactured-payment-where-transferor-or-connected-person-makes-payment-representative-of-dividend",
      "kind": "crossheading",
      "number": null,
      "heading": "Deemed manufactured payment where transferor or connected person makes payment representative of dividend",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38"
    },
    {
      "path": "schedule/38/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-38/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/38/crossheading/deemed-manufactured-payment-where-transferor-or-connected-person-makes-payment-representative-of-dividend"
    },
    {
      "path": "schedule/38/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-38/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/38/crossheading/deemed-manufactured-payment-where-transferor-or-connected-person-makes-payment-representative-of-dividend"
    },
    {
      "path": "schedule/38/crossheading/provisions-to-cover-both-put-and-call-options",
      "kind": "crossheading",
      "number": null,
      "heading": "Provisions to cover both “put” and “call” options",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38"
    },
    {
      "path": "schedule/38/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-38/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/38/crossheading/provisions-to-cover-both-put-and-call-options"
    },
    {
      "path": "schedule/38/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-38/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/38/crossheading/provisions-to-cover-both-put-and-call-options"
    },
    {
      "path": "schedule/38/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-38/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/38/crossheading/provisions-to-cover-both-put-and-call-options"
    },
    {
      "path": "schedule/38/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-38/paragraph-7",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/38/crossheading/provisions-to-cover-both-put-and-call-options"
    },
    {
      "path": "schedule/38/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-38/paragraph-8",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/38/crossheading/provisions-to-cover-both-put-and-call-options"
    },
    {
      "path": "schedule/38/paragraph/9",
      "kind": "paragraph",
      "number": "9",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-38/paragraph-9",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/38/crossheading/provisions-to-cover-both-put-and-call-options"
    },
    {
      "path": "schedule/38/crossheading/option-premium-to-be-reflected-in-sale-price-unless-brought-into-account-under-derivative-contracts-provisions",
      "kind": "crossheading",
      "number": null,
      "heading": "Option premium to be reflected in sale price unless brought into account under derivative contracts provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38"
    },
    {
      "path": "schedule/38/paragraph/10",
      "kind": "paragraph",
      "number": "10",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-38/paragraph-10",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/38/crossheading/option-premium-to-be-reflected-in-sale-price-unless-brought-into-account-under-derivative-contracts-provisions"
    },
    {
      "path": "schedule/38/crossheading/exchange-gains-and-losses",
      "kind": "crossheading",
      "number": null,
      "heading": "Exchange gains and losses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38"
    },
    {
      "path": "schedule/38/paragraph/11",
      "kind": "paragraph",
      "number": "11",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-38/paragraph-11",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/38/crossheading/exchange-gains-and-losses"
    },
    {
      "path": "schedule/38/paragraph/12",
      "kind": "paragraph",
      "number": "12",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-38/paragraph-12",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/38/crossheading/exchange-gains-and-losses"
    },
    {
      "path": "schedule/38/paragraph/13",
      "kind": "paragraph",
      "number": "13",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-38/paragraph-13",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/38/crossheading/exchange-gains-and-losses"
    },
    {
      "path": "schedule/38/paragraph/14",
      "kind": "paragraph",
      "number": "14",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-38/paragraph-14",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/38/crossheading/exchange-gains-and-losses"
    },
    {
      "path": "schedule/38/crossheading/exceptions",
      "kind": "crossheading",
      "number": null,
      "heading": "Exceptions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38"
    },
    {
      "path": "schedule/38/paragraph/15",
      "kind": "paragraph",
      "number": "15",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-38/paragraph-15",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/38/crossheading/exceptions"
    },
    {
      "path": "schedule/38/paragraph/16",
      "kind": "paragraph",
      "number": "16",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-38/paragraph-16",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/38/crossheading/exceptions"
    },
    {
      "path": "schedule/38/paragraph/17",
      "kind": "paragraph",
      "number": "17",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-38/paragraph-17",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/38/crossheading/exceptions"
    },
    {
      "path": "schedule/38/paragraph/18",
      "kind": "paragraph",
      "number": "18",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-38/paragraph-18",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/38/crossheading/exceptions"
    },
    {
      "path": "schedule/38/crossheading/connected-persons",
      "kind": "crossheading",
      "number": null,
      "heading": "Connected persons",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38"
    },
    {
      "path": "schedule/38/paragraph/19",
      "kind": "paragraph",
      "number": "19",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-38/paragraph-19",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/38/crossheading/connected-persons"
    },
    {
      "path": "schedule/38/crossheading/correction-of-section-730a6b-of-the-taxes-act-1988",
      "kind": "crossheading",
      "number": null,
      "heading": "Correction of section 730A(6B) of the Taxes Act 1988",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38"
    },
    {
      "path": "schedule/38/paragraph/20",
      "kind": "paragraph",
      "number": "20",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-38/paragraph-20",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/38/crossheading/correction-of-section-730a6b-of-the-taxes-act-1988"
    },
    {
      "path": "schedule/38/crossheading/commencement",
      "kind": "crossheading",
      "number": null,
      "heading": "Commencement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/38"
    },
    {
      "path": "schedule/38/paragraph/21",
      "kind": "paragraph",
      "number": "21",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-38/paragraph-21",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/38/crossheading/commencement"
    },
    {
      "path": "schedule/39",
      "kind": "schedule",
      "number": "39",
      "heading": "Relevant discounted securities: withdrawal of relief for costs and losses, etc",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/39/crossheading/withdrawal-of-relief-for-incidental-costs",
      "kind": "crossheading",
      "number": null,
      "heading": "Withdrawal of relief for incidental costs",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/39"
    },
    {
      "path": "schedule/39/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-39/paragraph-1",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/39/crossheading/withdrawal-of-relief-for-incidental-costs"
    },
    {
      "path": "schedule/39/crossheading/withdrawal-of-relief-for-losses",
      "kind": "crossheading",
      "number": null,
      "heading": "Withdrawal of relief for losses",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/39"
    },
    {
      "path": "schedule/39/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-39/paragraph-2",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/39/crossheading/withdrawal-of-relief-for-losses"
    },
    {
      "path": "schedule/39/crossheading/withdrawal-of-loss-relief-exception-for-strips-of-government-securities",
      "kind": "crossheading",
      "number": null,
      "heading": "Withdrawal of loss relief: exception for strips of government securities",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/39"
    },
    {
      "path": "schedule/39/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-39/paragraph-3",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/39/crossheading/withdrawal-of-loss-relief-exception-for-strips-of-government-securities"
    },
    {
      "path": "schedule/39/crossheading/extension-of-provisions-about-strips-to-strips-of-foreign-government-securities",
      "kind": "crossheading",
      "number": null,
      "heading": "Extension of provisions about strips to strips of foreign government securities",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/39"
    },
    {
      "path": "schedule/39/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-39/paragraph-4",
      "extent": null,
      "status": "repealed",
      "parent": "schedule/39/crossheading/extension-of-provisions-about-strips-to-strips-of-foreign-government-securities"
    },
    {
      "path": "schedule/39/crossheading/consequential-amendments",
      "kind": "crossheading",
      "number": null,
      "heading": "Consequential amendments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/39"
    },
    {
      "path": "schedule/39/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-39/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/39/crossheading/consequential-amendments"
    },
    {
      "path": "schedule/39/crossheading/commencement-and-transitional-provisions",
      "kind": "crossheading",
      "number": null,
      "heading": "Commencement and transitional provisions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/39"
    },
    {
      "path": "schedule/39/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-39/paragraph-6",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/39/crossheading/commencement-and-transitional-provisions"
    },
    {
      "path": "schedule/40",
      "kind": "schedule",
      "number": "40",
      "heading": "Acquisition by company of its own shares",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/40/crossheading/venture-capital-trusts",
      "kind": "crossheading",
      "number": null,
      "heading": "Venture capital trusts",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/40"
    },
    {
      "path": "schedule/40/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-40/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/40/crossheading/venture-capital-trusts"
    },
    {
      "path": "schedule/40/crossheading/stamp-duty-and-stamp-duty-reserve-tax",
      "kind": "crossheading",
      "number": null,
      "heading": "Stamp duty and stamp duty reserve tax",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/40"
    },
    {
      "path": "schedule/40/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-40/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/40/crossheading/stamp-duty-and-stamp-duty-reserve-tax"
    },
    {
      "path": "schedule/40/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-40/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/40/crossheading/stamp-duty-and-stamp-duty-reserve-tax"
    },
    {
      "path": "schedule/40/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-40/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/40/crossheading/stamp-duty-and-stamp-duty-reserve-tax"
    },
    {
      "path": "schedule/40/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-40/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/40/crossheading/stamp-duty-and-stamp-duty-reserve-tax"
    },
    {
      "path": "schedule/41",
      "kind": "schedule",
      "number": "41",
      "heading": "Companies in administration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/41/crossheading/accounting-period-for-company-in-administration",
      "kind": "crossheading",
      "number": null,
      "heading": "Accounting period for company in administration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/41"
    },
    {
      "path": "schedule/41/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-41/paragraph-1",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/41/crossheading/accounting-period-for-company-in-administration"
    },
    {
      "path": "schedule/41/crossheading/responsibility-of-officers-of-company-in-administration",
      "kind": "crossheading",
      "number": null,
      "heading": "Responsibility of officers of company in administration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/41"
    },
    {
      "path": "schedule/41/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-41/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/41/crossheading/responsibility-of-officers-of-company-in-administration"
    },
    {
      "path": "schedule/41/crossheading/tax-on-companies-in-administration",
      "kind": "crossheading",
      "number": null,
      "heading": "Tax on companies in administration",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/41"
    },
    {
      "path": "schedule/41/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-41/paragraph-3",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/41/crossheading/tax-on-companies-in-administration"
    },
    {
      "path": "schedule/41/crossheading/debit-for-bad-debt-where-parties-connected-and-creditor-insolvent",
      "kind": "crossheading",
      "number": null,
      "heading": "Debit for bad debt where parties connected and creditor insolvent",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/41"
    },
    {
      "path": "schedule/41/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-41/paragraph-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "schedule/41/crossheading/debit-for-bad-debt-where-parties-connected-and-creditor-insolvent"
    },
    {
      "path": "schedule/41/crossheading/commencement",
      "kind": "crossheading",
      "number": null,
      "heading": "Commencement",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/41"
    },
    {
      "path": "schedule/41/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-41/paragraph-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/41/crossheading/commencement"
    },
    {
      "path": "schedule/42",
      "kind": "schedule",
      "number": "42",
      "heading": "Controlled foreign companies: exempt activities",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/42/crossheading/introductory",
      "kind": "crossheading",
      "number": null,
      "heading": "Introductory",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/42"
    },
    {
      "path": "schedule/42/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-42/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/42/crossheading/introductory"
    },
    {
      "path": "schedule/42/crossheading/companies-engaged-in-wholesale-distributive-financial-or-service-business",
      "kind": "crossheading",
      "number": null,
      "heading": "Companies engaged in wholesale, distributive, financial or service business",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/42"
    },
    {
      "path": "schedule/42/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-42/paragraph-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "schedule/42/crossheading/companies-engaged-in-wholesale-distributive-financial-or-service-business"
    },
    {
      "path": "schedule/42/crossheading/companies-engaged-in-business-of-banking-etc",
      "kind": "crossheading",
      "number": null,
      "heading": "Companies engaged in business of banking etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/42"
    },
    {
      "path": "schedule/42/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-42/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/42/crossheading/companies-engaged-in-business-of-banking-etc"
    },
    {
      "path": "schedule/42/crossheading/interpretation-of-paragraph-62b",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation of paragraph 6(2B)",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/42"
    },
    {
      "path": "schedule/42/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-42/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/42/crossheading/interpretation-of-paragraph-62b"
    },
    {
      "path": "schedule/43",
      "kind": "schedule",
      "number": "43",
      "heading": "Repeals",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/43/part/1",
      "kind": "part",
      "number": "1",
      "heading": "Excise duties",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-43/part-1",
      "extent": null,
      "status": null,
      "parent": "schedule/43"
    },
    {
      "path": "schedule/43/part/1/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-43/part-1/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/43/part/1"
    },
    {
      "path": "schedule/43/part/1/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-43/part-1/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/43/part/1"
    },
    {
      "path": "schedule/43/part/1/paragraph/wrapper2n1",
      "kind": "paragraph",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-43/part-1/paragraph-wrapper2n1",
      "extent": null,
      "status": null,
      "parent": "schedule/43/part/1"
    },
    {
      "path": "schedule/43/part/1/paragraph/wrapper3n1",
      "kind": "paragraph",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-43/part-1/paragraph-wrapper3n1",
      "extent": null,
      "status": null,
      "parent": "schedule/43/part/1"
    },
    {
      "path": "schedule/43/part/1/paragraph/wrapper4n1",
      "kind": "paragraph",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-43/part-1/paragraph-wrapper4n1",
      "extent": null,
      "status": null,
      "parent": "schedule/43/part/1"
    },
    {
      "path": "schedule/43/part/2",
      "kind": "part",
      "number": "2",
      "heading": "Value added tax",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-43/part-2",
      "extent": null,
      "status": null,
      "parent": "schedule/43"
    },
    {
      "path": "schedule/43/part/2/paragraph/wrapper5n1",
      "kind": "paragraph",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-43/part-2/paragraph-wrapper5n1",
      "extent": null,
      "status": null,
      "parent": "schedule/43/part/2"
    },
    {
      "path": "schedule/43/part/3",
      "kind": "part",
      "number": "3",
      "heading": "Income tax, corporation tax and capital gains tax",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-43/part-3",
      "extent": null,
      "status": null,
      "parent": "schedule/43"
    },
    {
      "path": "schedule/43/part/3/paragraph/wrapper6n1",
      "kind": "paragraph",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-43/part-3/paragraph-wrapper6n1",
      "extent": null,
      "status": null,
      "parent": "schedule/43/part/3"
    },
    {
      "path": "schedule/43/part/3/paragraph/wrapper7n1",
      "kind": "paragraph",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-43/part-3/paragraph-wrapper7n1",
      "extent": null,
      "status": null,
      "parent": "schedule/43/part/3"
    },
    {
      "path": "schedule/43/part/3/paragraph/wrapper8n1",
      "kind": "paragraph",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-43/part-3/paragraph-wrapper8n1",
      "extent": null,
      "status": null,
      "parent": "schedule/43/part/3"
    },
    {
      "path": "schedule/43/part/3/paragraph/wrapper9n1",
      "kind": "paragraph",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-43/part-3/paragraph-wrapper9n1",
      "extent": null,
      "status": null,
      "parent": "schedule/43/part/3"
    },
    {
      "path": "schedule/43/part/3/paragraph/wrapper10n1",
      "kind": "paragraph",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-43/part-3/paragraph-wrapper10n1",
      "extent": null,
      "status": null,
      "parent": "schedule/43/part/3"
    },
    {
      "path": "schedule/43/part/3/paragraph/wrapper11n1",
      "kind": "paragraph",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-43/part-3/paragraph-wrapper11n1",
      "extent": null,
      "status": null,
      "parent": "schedule/43/part/3"
    },
    {
      "path": "schedule/43/part/3/paragraph/wrapper12n1",
      "kind": "paragraph",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-43/part-3/paragraph-wrapper12n1",
      "extent": null,
      "status": null,
      "parent": "schedule/43/part/3"
    },
    {
      "path": "schedule/43/part/3/paragraph/wrapper13n1",
      "kind": "paragraph",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-43/part-3/paragraph-wrapper13n1",
      "extent": null,
      "status": null,
      "parent": "schedule/43/part/3"
    },
    {
      "path": "schedule/43/part/3/paragraph/wrapper14n1",
      "kind": "paragraph",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-43/part-3/paragraph-wrapper14n1",
      "extent": null,
      "status": null,
      "parent": "schedule/43/part/3"
    },
    {
      "path": "schedule/43/part/3/paragraph/1n2",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-43/part-3/paragraph-1n2",
      "extent": null,
      "status": null,
      "parent": "schedule/43/part/3"
    },
    {
      "path": "schedule/43/part/3/paragraph/2n2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-43/part-3/paragraph-2n2",
      "extent": null,
      "status": null,
      "parent": "schedule/43/part/3"
    },
    {
      "path": "schedule/43/part/3/paragraph/3n1",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-43/part-3/paragraph-3n1",
      "extent": null,
      "status": null,
      "parent": "schedule/43/part/3"
    },
    {
      "path": "schedule/43/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-43/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/43/part/3"
    },
    {
      "path": "schedule/43/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-43/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/43/part/3"
    },
    {
      "path": "schedule/43/paragraph/6",
      "kind": "paragraph",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-43/paragraph-6",
      "extent": null,
      "status": null,
      "parent": "schedule/43/part/3"
    },
    {
      "path": "schedule/43/paragraph/7",
      "kind": "paragraph",
      "number": "7",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-43/paragraph-7",
      "extent": null,
      "status": null,
      "parent": "schedule/43/part/3"
    },
    {
      "path": "schedule/43/paragraph/8",
      "kind": "paragraph",
      "number": "8",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-43/paragraph-8",
      "extent": null,
      "status": null,
      "parent": "schedule/43/part/3"
    },
    {
      "path": "schedule/43/part/3/paragraph/1n3",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-43/part-3/paragraph-1n3",
      "extent": null,
      "status": null,
      "parent": "schedule/43/part/3"
    },
    {
      "path": "schedule/43/part/3/paragraph/2n3",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-43/part-3/paragraph-2n3",
      "extent": null,
      "status": null,
      "parent": "schedule/43/part/3"
    },
    {
      "path": "schedule/43/part/3/paragraph/3n2",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-43/part-3/paragraph-3n2",
      "extent": null,
      "status": null,
      "parent": "schedule/43/part/3"
    },
    {
      "path": "schedule/43/part/3/paragraph/wrapper15n1",
      "kind": "paragraph",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-43/part-3/paragraph-wrapper15n1",
      "extent": null,
      "status": null,
      "parent": "schedule/43/part/3"
    },
    {
      "path": "schedule/43/part/3/paragraph/1n4",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-43/part-3/paragraph-1n4",
      "extent": null,
      "status": null,
      "parent": "schedule/43/part/3"
    },
    {
      "path": "schedule/43/part/3/paragraph/2n4",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-43/part-3/paragraph-2n4",
      "extent": null,
      "status": null,
      "parent": "schedule/43/part/3"
    },
    {
      "path": "schedule/43/part/3/paragraph/wrapper16n1",
      "kind": "paragraph",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-43/part-3/paragraph-wrapper16n1",
      "extent": null,
      "status": null,
      "parent": "schedule/43/part/3"
    },
    {
      "path": "schedule/43/part/3/paragraph/wrapper17n1",
      "kind": "paragraph",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-43/part-3/paragraph-wrapper17n1",
      "extent": null,
      "status": null,
      "parent": "schedule/43/part/3"
    },
    {
      "path": "schedule/43/part/4",
      "kind": "part",
      "number": "4",
      "heading": "Other taxes",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-43/part-4",
      "extent": null,
      "status": null,
      "parent": "schedule/43"
    },
    {
      "path": "schedule/43/part/4/paragraph/wrapper18n1",
      "kind": "paragraph",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-43/part-4/paragraph-wrapper18n1",
      "extent": null,
      "status": null,
      "parent": "schedule/43/part/4"
    },
    {
      "path": "schedule/43/part/4/paragraph/wrapper19n1",
      "kind": "paragraph",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-43/part-4/paragraph-wrapper19n1",
      "extent": null,
      "status": null,
      "parent": "schedule/43/part/4"
    },
    {
      "path": "schedule/43/part/5",
      "kind": "part",
      "number": "5",
      "heading": "Miscellaneous",
      "url": "https://openlegislation.uk/finance-act-2003/schedule-43/part-5",
      "extent": null,
      "status": null,
      "parent": "schedule/43"
    },
    {
      "path": "schedule/43/part/5/paragraph/wrapper20n1",
      "kind": "paragraph",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-43/part-5/paragraph-wrapper20n1",
      "extent": null,
      "status": null,
      "parent": "schedule/43/part/5"
    },
    {
      "path": "schedule/43/part/5/paragraph/wrapper21n1",
      "kind": "paragraph",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-43/part-5/paragraph-wrapper21n1",
      "extent": null,
      "status": null,
      "parent": "schedule/43/part/5"
    },
    {
      "path": "schedule/43/part/5/paragraph/wrapper22n1",
      "kind": "paragraph",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2003/schedule-43/part-5/paragraph-wrapper22n1",
      "extent": null,
      "status": null,
      "parent": "schedule/43/part/5"
    }
  ],
  "outstanding_effects": [
    {
      "type": "inserted",
      "affected_provisions": "s. 61(2)(aa)",
      "affecting": "asc/2026/7",
      "affecting_title": "Planning (Consequential Provisions) (Wales) Act 2026",
      "affecting_provisions": "Sch. 2 para. 332(a)(ii)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "s. 61(2)(a)",
      "affecting": "asc/2026/7",
      "affecting_title": "Planning (Consequential Provisions) (Wales) Act 2026",
      "affecting_provisions": "Sch. 2 para. 332(a)(i)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "s. 66(4)",
      "affecting": "asc/2026/7",
      "affecting_title": "Planning (Consequential Provisions) (Wales) Act 2026",
      "affecting_provisions": "Sch. 2 para. 333"
    },
    {
      "type": "words inserted",
      "affected_provisions": "s. 61(3)",
      "affecting": "asc/2026/7",
      "affecting_title": "Planning (Consequential Provisions) (Wales) Act 2026",
      "affecting_provisions": "Sch. 2 para. 332(b)"
    },
    {
      "type": "words repealed",
      "affected_provisions": "Sch. 12 para. 5(3)(a)",
      "affecting": "nia/2015/9",
      "affecting_title": "Justice Act (Northern Ireland) 2015",
      "affecting_provisions": "Sch. 1 para. 121(a) Sch. 9 Pt. 1"
    },
    {
      "type": "words substituted",
      "affected_provisions": "Sch. 12 para. 5(3)(d)",
      "affecting": "nia/2015/9",
      "affecting_title": "Justice Act (Northern Ireland) 2015",
      "affecting_provisions": "Sch. 1 para. 121(b) Sch. 9 Pt. 1"
    },
    {
      "type": "omitted",
      "affected_provisions": "s. 193(3)",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012",
      "affecting_provisions": "Sch. 32 para. 22(4)"
    },
    {
      "type": "omitted",
      "affected_provisions": "s. 193(5)",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012",
      "affecting_provisions": "Sch. 32 para. 22(4)"
    },
    {
      "type": "substituted for Sch. 17A para. 10(1)(f)",
      "affected_provisions": "Sch. 17A para. 10(1)(f)(fa)",
      "affecting": "ukpga/2024/22",
      "affecting_title": "Leasehold and Freehold Reform Act 2024",
      "affecting_provisions": "Sch. 9 para. 12(b)"
    },
    {
      "type": "substituted",
      "affected_provisions": "Sch. 4 para. 16C",
      "affecting": "ukpga/2024/22",
      "affecting_title": "Leasehold and Freehold Reform Act 2024",
      "affecting_provisions": "Sch. 9 para. 12(a)"
    },
    {
      "type": "savings for amendments by 2018 anaw 1, s. 6, Sch. 6",
      "affected_provisions": "specified provision(s)",
      "affecting": "wsi/2019/110",
      "affecting_title": "The Abolition of the Right to Buy and Associated Rights (Wales) Act 2018 (Consequential Amendments and Savings Provisions) Regulations 2019",
      "affecting_provisions": "reg. 5"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/14",
    "retrieved_at": "2026-10-29T09:18:27.996599+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}