{
  "url": "https://openlegislation.uk/finance-act-2016/schedule-16/paragraph-12",
  "json_url": "https://openlegislation.uk/finance-act-2016/schedule-16/paragraph-12.json",
  "legislation": "ukpga/2016/24",
  "legislation_title": "Finance Act 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2016",
  "path": "schedule/16/paragraph/12",
  "kind": "paragraph",
  "number": "12",
  "heading": null,
  "text": "In Schedule 4A (SDLT: higher rate for certain transactions), in paragraph 2(6)—\n(a) omit “and” at the end of paragraph (d),\n(b) after paragraph (d) insert—\n“(da) Schedule 7A (PAIF seeding relief and COACS seeding relief), and”, and\n(c) in paragraph (e), for “(d)” substitute “ (da) ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2016/24/schedule/16/paragraph/12",
    "retrieved_at": "2026-10-29T09:06:05.350093+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."
}