{
  "url": "https://openlegislation.uk/finance-act-2003/schedule-9/paragraph-14n1",
  "json_url": "https://openlegislation.uk/finance-act-2003/schedule-9/paragraph-14n1.json",
  "legislation": "ukpga/2003/14",
  "legislation_title": "Finance Act 2003",
  "legislation_url": "https://openlegislation.uk/finance-act-2003",
  "path": "schedule/9/paragraph/14n1",
  "kind": "paragraph",
  "number": "15",
  "heading": null,
  "text": "Where—\n(a) paragraph 4 applies, and\n(b) relief is claimed under paragraph 1 of Schedule 6ZA in respect of the grant of the lease concerned,\nno tax is chargeable in respect of so much of the chargeable consideration for the grant as consists of rent.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 9 para. 15 and cross-heading inserted (with effect in accordance with s. 42(7) of the amending Act) by Finance Act 2019 (c. 1), s. 42(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/14/schedule/9/paragraph/14n1",
    "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."
}