{
  "url": "https://openlegislation.uk/finance-act-2003/schedule-6C/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-2003/schedule-6C/paragraph-2.json",
  "legislation": "ukpga/2003/14",
  "legislation_title": "Finance Act 2003",
  "legislation_url": "https://openlegislation.uk/finance-act-2003",
  "path": "schedule/6C/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": "Qualifying land",
  "text": "For the purposes of this Schedule, transaction land is “qualifying land” if, on the effective date of the transaction—\n(a) it is situated in a special tax site, and\n(b) the purchaser intends it to be used exclusively in a qualifying manner.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 6C para. 2 and cross-heading substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 8(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/14/schedule/6C/paragraph/2",
    "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."
}