{
  "url": "https://openlegislation.uk/finance-act-2018/schedule-11/paragraph-14",
  "json_url": "https://openlegislation.uk/finance-act-2018/schedule-11/paragraph-14.json",
  "legislation": "ukpga/2018/3",
  "legislation_title": "Finance Act 2018",
  "legislation_url": "https://openlegislation.uk/finance-act-2018",
  "path": "schedule/11/paragraph/14",
  "kind": "paragraph",
  "number": "14",
  "heading": null,
  "text": "(1) Paragraph 17 is amended as follows.\n(2) In sub-paragraph (1) omit “, Wales”.\n(3) After sub-paragraph (1) insert—\n“(1A) In the application of those provisions in relation to a dwelling situated in Wales—\n(a) references to a “major interest” in the dwelling are to an interest in the dwelling of a kind mentioned in section 117(2),\n(b) references to a “land transaction” in relation to the dwelling are to the acquisition of an interest in the dwelling, and\n(c) references to the “effective date” of a land transaction in relation to the dwelling are to the date on which the interest in the dwelling is acquired.”\n(4) In sub-paragraph (3)—\n(a) in the words before paragraph (a) after “(1)” insert “ , (1A) ”,\n(b) in paragraph (a)—\n(i) after “(6)(b)” insert “ , (ba) ”, and\n(ii) after “(7)(b)” insert “ , (ba) ”, and\n(c) after paragraph (b) insert—\n“(ba) paragraph 9B,”\n(5) In sub-paragraph (4)—\n(a) omit “, Wales”, and\n(b) after “any” insert “ relevant ”.\n(6) For sub-paragraph (5) substitute—\n“(5) For the purposes of sub-paragraph (4) a spouse or civil partner of P is “relevant” if the spouse or civil partner—\n(a) is not a parent of the child, and\n(b) is living together with P (see paragraph 9(3)).”\n(7) Omit sub-paragraph (6).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2018/3/schedule/11/paragraph/14",
    "retrieved_at": "2026-10-29T09:05:08.491687+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."
}