{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-35/paragraph-7",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-35/paragraph-7.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/35/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": null,
  "text": "(1) Schedule 5 (amount of tax chargeable: rent) is amended as follows.\n(2) In paragraph 9—\n(a) in sub-paragraph (4)—\n(i) after “section 55” insert “ or 74(1A) ”, and\n(ii) after “Schedule” (in the second place it occurs) insert “ 4A or ”, and\n(b) in sub-paragraph (5)—\n(i) for “that section” substitute “ section 55 ”, and\n(ii) after “Schedule” (in the second place it occurs) insert “ 6B ”.\n(3) In paragraph 9A(1), for “where there is chargeable consideration other than rent.” substitute\n“where—\n(a) there is chargeable consideration other than rent, and\n(b) section 55 (amount of tax chargeable: general) applies to the transaction (whether as a result of paragraph 2 of Schedule 4A or otherwise).”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/14/schedule/35/paragraph/7",
    "retrieved_at": "2026-10-29T09:08:44.989153+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."
}