{
  "url": "https://openlegislation.uk/finance-act-2013/section-95",
  "json_url": "https://openlegislation.uk/finance-act-2013/section-95.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "section/95",
  "kind": "section",
  "number": "95",
  "heading": "Entitlement to interests",
  "text": "(1) In this Part “entitled” means beneficially entitled—\n(a) whether solely or jointly with another person, and\n(b) whether as a member of a partnership or otherwise.\nThis is subject to subsection (2).\n(2) References in this Part to entitlement to a single-dwelling interest (or any other chargeable interest) do not include—\n(a) entitlement in the capacity of a trustee or personal representative, or\n(b) entitlement as a beneficiary under a settlement.\n(3) Subsection (1)(b) does not apply where the contrary is specified.\n(4) In this section “settlement” has the same meaning as in Part 4 of FA 2003 (see paragraph 1 of Schedule 16 to that Act).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/section/95",
    "retrieved_at": "2026-10-28T17:02:16.948797+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."
  }
}