{
  "url": "https://openlegislation.uk/finance-act-2003/schedule-4A/paragraph-6H",
  "json_url": "https://openlegislation.uk/finance-act-2003/schedule-4A/paragraph-6H.json",
  "legislation": "ukpga/2003/14",
  "legislation_title": "Finance Act 2003",
  "legislation_url": "https://openlegislation.uk/finance-act-2003",
  "path": "schedule/4A/paragraph/6H",
  "kind": "paragraph",
  "number": "6H",
  "heading": null,
  "text": "(1) This paragraph applies where relief under paragraph 5F (farmhouses) has been allowed, in accordance with paragraph 6A(4) or 6B(3), in relation to the purchase of a major interest in land.\n(2) The relief is withdrawn if at any time in the control period when the relevant person holds a relevant interest (whether jointly, or in common, or otherwise) any requirement in sub-paragraph (4) is not met.\n(3) In sub-paragraph (2) “the control period” means the three years beginning with the effective date of the first transaction.\n(4) The requirements are that—\n(a) the land mentioned in paragraph 5F(2) is occupied for the purposes of a qualifying trade of farming, and\n(b) the dwelling is occupied for the purposes of that trade by a qualifying farm worker.\n(5) The requirements in sub-paragraph (4) do not apply in relation to times when, because of a change of circumstances that is unforeseen and beyond the relevant person's control, it is not reasonable to expect those requirements to be met.\n(6) Sub-paragraph (7) applies if at some time in the control period a requirement in sub-paragraph (4)—\n(a) has not begun to be met, or\n(b) has ceased to be met.\n(7) The requirement is treated as being met if reasonable steps are being taken to ensure that the requirement begins to be met, or is again met.\n(8) In this paragraph—\n(a) “the relevant interest” has the same meaning as in paragraph 6D;\n(b) “the relevant person” means the person (other than the financial institution) who enters into the arrangements mentioned in section 71A(1), 72(1), 72A(1) or 73(1);\n(c) references to a major interest in land include an undivided share in a major interest in land.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 4A inserted (with effect in accordance with Sch. 35 para. 10 of the amending Act) by Finance Act 2012 (c. 14), Sch. 35 para. 4"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 4A paras. 6A-6H and cross-headings inserted (with effect in accordance with Sch. 40 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 40 para. 2(5)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/14/schedule/4A/paragraph/6H",
    "retrieved_at": "2026-10-29T09:18:27.996599+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}