{
  "url": "https://openlegislation.uk/finance-act-2003/section-57B",
  "json_url": "https://openlegislation.uk/finance-act-2003/section-57B.json",
  "legislation": "ukpga/2003/14",
  "legislation_title": "Finance Act 2003",
  "legislation_url": "https://openlegislation.uk/finance-act-2003",
  "path": "section/57B",
  "kind": "section",
  "number": "57B",
  "heading": "First-time buyers",
  "text": "(1) Schedule 6ZA provides relief for first-time buyers.\n(2) Any relief under that Schedule must be claimed in a land transaction return or an amendment of such a return.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 57B inserted (with effect in accordance with s. 41(8) of the amending Act) by Finance Act 2018 (c. 3), s. 41(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/14/section/57B",
    "retrieved_at": "2026-10-28T17:09:02.407807+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}