{
  "url": "https://openlegislation.uk/finance-act-2003/schedule-6B/paragraph-1",
  "json_url": "https://openlegislation.uk/finance-act-2003/schedule-6B/paragraph-1.json",
  "legislation": "ukpga/2003/14",
  "legislation_title": "Finance Act 2003",
  "legislation_url": "https://openlegislation.uk/finance-act-2003",
  "path": "schedule/6B/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "This Schedule is arranged as follows—\n(a) paragraph 2 identifies the transactions to which this Schedule applies,\n(b) paragraph 3 defines key terms,\n(c) paragraphs 4 and 5 describe the relief available if a claim is made,\n(d) paragraph 6 provides for adjustments if circumstances change after a claim is made, and\n(e) paragraph 7 contains rules for determining what counts as a dwelling.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 6B inserted (with effect in accordance with Sch. 22 para. 9 of the amending Act) by Finance Act 2011 (c. 11), Sch. 22 para. 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/14/schedule/6B/paragraph/1",
    "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."
}