{
  "url": "https://openlegislation.uk/finance-act-2006/schedule-8/paragraph-23",
  "json_url": "https://openlegislation.uk/finance-act-2006/schedule-8/paragraph-23.json",
  "legislation": "ukpga/2006/25",
  "legislation_title": "Finance Act 2006",
  "legislation_url": "https://openlegislation.uk/finance-act-2006",
  "path": "schedule/8/paragraph/23",
  "kind": "paragraph",
  "number": "23",
  "heading": null,
  "text": "(1) For the purposes of this Part, a lease is “finalised” on the earliest day on which the following conditions are met.\n(2) Condition 1 is that there is a contract in writing for the lease between the lessor and the lessee.\n(3) Condition 2 is that either—\n(a) the contract is unconditional, or\n(b) if it is conditional, the conditions have been met.\n(4) Condition 3 is that no terms remain to be agreed.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/25/schedule/8/paragraph/23",
    "retrieved_at": "2026-10-29T09:14:22.939634+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."
}