{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-23/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-23/paragraph-2.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/23/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "In paragraph 1 (conditions for charities relief)—\n(a) in sub-paragraph (2), omit the words from “that is” to the end;\n(b) in sub-paragraph (3), for “not been” substitute “ been ”;\n(c) after sub-paragraph (3) insert—\n“(3A) For the purposes of this Schedule, a charity (“C”) holds a chargeable interest for qualifying charitable purposes if it holds it—\n(a) for use in furtherance of the charitable purposes of C or another charity, or\n(b) as an investment from which the profits are applied to the charitable purposes of C.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/schedule/23/paragraph/2",
    "retrieved_at": "2026-10-29T09:07:29.129035+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."
}