{
  "url": "https://openlegislation.uk/finance-act-2003/schedule-4ZA/paragraph-17",
  "json_url": "https://openlegislation.uk/finance-act-2003/schedule-4ZA/paragraph-17.json",
  "legislation": "ukpga/2003/14",
  "legislation_title": "Finance Act 2003",
  "legislation_url": "https://openlegislation.uk/finance-act-2003",
  "path": "schedule/4ZA/paragraph/17",
  "kind": "paragraph",
  "number": "17",
  "heading": null,
  "text": "(1) In the provisions of this Schedule specified in sub-paragraph (3), references to a “dwelling” include references to a dwelling situated in a country or territory outside England... and Northern Ireland.\n(1A) In the application of those provisions in relation to a dwelling situated in Wales—\n(a) references to a “major interest” in the dwelling are to an interest in the dwelling of a kind mentioned in section 117(2),\n(b) references to a “land transaction” in relation to the dwelling are to the acquisition of an interest in the dwelling, and\n(c) references to the “effective date” of a land transaction in relation to the dwelling are to the date on which the interest in the dwelling is acquired.\n(2) In the application of those provisions in relation to a dwelling situated in a country or territory outside England, Wales and Northern Ireland—\n(a) references to a “major interest” in the dwelling are to an equivalent interest in the dwelling under the law of that country or territory,\n(b) references to persons being beneficially entitled as joint tenants, tenants in common or coparceners to an interest in the dwelling are to persons having an equivalent entitlement to the interest in the dwelling under the law of that country or territory,\n(c) references to a “land transaction” in relation to the dwelling are to the acquisition of an interest in the dwelling under the law of that country or territory,\n(d) references to the “effective date” of a land transaction in relation to the dwelling are to the date on which the interest in the dwelling is acquired under the law of that country or territory,\n(e) references to “inheritance” are to the acquisition of an interest from a deceased person's estate in accordance with the laws of that country or territory concerning the inheritance of property.\n(3) The provisions of this Schedule referred to in sub-paragraphs (1), (1A) and (2) are—\n(a) paragraph 3(4), (6)(b), (ba), (c) and (d) and (7)(b), (ba) and (c),\n(b) paragraph 6(1)(e),\n(ba) paragraph 9B,\n(c) paragraph 11,\n(d) paragraph 14(2), and\n(e) paragraph 16.\n(4) Where the child of a person (“P”) has an interest in a dwelling which is situated in a country or territory outside England... and Northern Ireland, P and any relevant spouse or civil partner of P are to be treated for the purposes of this Schedule as having that interest.\n(5) For the purposes of sub-paragraph (4) a spouse or civil partner of P is “relevant” if the spouse or civil partner—\n(a) is not a parent of the child, and\n(b) is living together with P (see paragraph 9(3)).\n(5A) Sub-paragraph (4) does not apply if the interest in the dwelling was acquired in the child's name or on the child's behalf by a person acting in exercise of powers conferred on that person by reason of a relevant court appointment made in respect of the child.\n(5B) In sub-paragraph (5A) “relevant court appointment” has the meaning given by paragraph 12(1B).\n(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 4ZA inserted (with effect in accordance with s. 128(5)(6) of the amending Act) by Finance Act 2016 (c. 24), s. 128(3) (with s. 128(9)(10))"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in Sch. 4ZA para. 17(1) omitted (with effect in accordance with Sch. 11 para. 16(4) of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 11 para. 14(2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 4ZA para. 17(1A) inserted (with effect in accordance with Sch. 11 para. 16(4) of the amending Act) by Finance Act 2018 (c. 3), Sch. 11 para. 14(3)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in Sch. 4ZA para. 17(3) inserted (with effect in accordance with Sch. 11 para. 16(4) of the amending Act) by Finance Act 2018 (c. 3), Sch. 11 para. 14(4)(a)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Word in Sch. 4ZA para. 17(3)(a) inserted (with effect in accordance with Sch. 11 para. 16(1)-(3) of the amending Act) by Finance Act 2018 (c. 3), Sch. 11 para. 14(4)(b)(i)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Word in Sch. 4ZA para. 17(3)(a) inserted (with effect in accordance with Sch. 11 para. 16(1)-(3) of the amending Act) by Finance Act 2018 (c. 3), Sch. 11 para. 14(4)(b)(ii)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Sch. 4ZA para. 17(3)(ba) inserted (with effect in accordance with Sch. 11 para. 16(1)-(3) of the amending Act) by Finance Act 2018 (c. 3), Sch. 11 para. 14(4)(c)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Word in Sch. 4ZA para. 17(4) omitted (with effect in accordance with Sch. 11 para. 16(4) of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 11 para. 14(5)(a)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Word in Sch. 4ZA para. 17(4) inserted (with effect in accordance with Sch. 11 para. 16(1)-(3) of the amending Act) by Finance Act 2018 (c. 3), Sch. 11 para. 14(5)(b)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Sch. 4ZA para. 17(5) substituted (with effect in accordance with Sch. 11 para. 16(1)-(3) of the amending Act) by Finance Act 2018 (c. 3), Sch. 11 para. 14(6)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Sch. 4ZA para. 17(5A)(5B) inserted (with effect in accordance with Sch. 11 para. 16(1)-(3) of the amending Act) by Finance Act 2018 (c. 3), Sch. 11 para. 6(2)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Sch. 4ZA para. 17(6) omitted (with effect in accordance with Sch. 11 para. 16(1)-(3) of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 11 para. 14(7)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/14/schedule/4ZA/paragraph/17",
    "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."
}