{
  "url": "https://openlegislation.uk/finance-act-2004/schedule-15/paragraph-12",
  "json_url": "https://openlegislation.uk/finance-act-2004/schedule-15/paragraph-12.json",
  "legislation": "ukpga/2004/12",
  "legislation_title": "Finance Act 2004",
  "legislation_url": "https://openlegislation.uk/finance-act-2004",
  "path": "schedule/15/paragraph/12",
  "kind": "paragraph",
  "number": "12",
  "heading": null,
  "text": "(1) This Schedule does not apply in relation to any person for any year of assessment during which he is not resident in the United Kingdom.\n(2) Where in any year of assessment a person is resident in the United Kingdom but is not a long-term UK resident, this Schedule does not apply to him unless the property falling within paragraph 3(1)(a), 6(1)(a) or 8(1)(c) is situated in the United Kingdom.\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) In this paragraph, “long-term UK resident” has the same meaning as in IHTA 1984.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 15 para. 12(2) substituted (6.4.2025) by Finance Act 2025 (c. 8), Sch. 13 paras. 35(2), 45(1)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 15 para. 12(3) omitted (6.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 13 paras. 35(3), 45(1)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 15 para. 12(4) substituted (6.4.2025) by Finance Act 2025 (c. 8), Sch. 13 paras. 35(4), 45(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/12/schedule/15/paragraph/12",
    "retrieved_at": "2026-10-29T09:17:16.113356+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."
}