{
  "url": "https://openlegislation.uk/finance-act-2015/schedule-8/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-2015/schedule-8/paragraph-2.json",
  "legislation": "ukpga/2015/11",
  "legislation_title": "Finance Act 2015",
  "legislation_url": "https://openlegislation.uk/finance-act-2015",
  "path": "schedule/8/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "(1) Section 2C (“relevant high value disposal”) is amended as follows.\n(2) In subsection (6), in the definition of “the relevant ownership period” for “6 April 2013” substitute “ 6 April in the relevant year ”.\n(3) In that subsection, after that definition insert—\n““the relevant year” means—\n(a)in Case 1 in paragraph 2 of Schedule 4ZZA, 2013;\n(b)in Case 2 in that paragraph, 2015;\n(c)in Case 3 in that paragraph, 2016;”.\n(4) In subsection (7)(b), for “1 April 2013” substitute “ 1 April in the relevant year ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2015/11/schedule/8/paragraph/2",
    "retrieved_at": "2026-10-29T09:07:01.784220+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."
}