{
  "url": "https://openlegislation.uk/finance-act-2004/schedule-39/paragraph-10",
  "json_url": "https://openlegislation.uk/finance-act-2004/schedule-39/paragraph-10.json",
  "legislation": "ukpga/2004/12",
  "legislation_title": "Finance Act 2004",
  "legislation_url": "https://openlegislation.uk/finance-act-2004",
  "path": "schedule/39/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": null,
  "text": "In Schedule 5 (amount of tax chargeable: rent), after paragraph 1 insert—\n“Amounts payable in respect of periods before grant of lease\n1A For the purposes of this Part “rent” does not include any chargeable consideration for the grant of a lease that is payable in respect of a period before the grant of the lease.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/12/schedule/39/paragraph/10",
    "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."
}