{
  "url": "https://openlegislation.uk/finance-act-2018/schedule-11/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-2018/schedule-11/paragraph-2.json",
  "legislation": "ukpga/2018/3",
  "legislation_title": "Finance Act 2018",
  "legislation_url": "https://openlegislation.uk/finance-act-2018",
  "path": "schedule/11/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "(1) Paragraph 3 (single dwelling transactions: purchaser is an individual) is amended as follows.\n(2) In sub-paragraph (6)—\n(a) after paragraph (b) insert—\n“(ba) immediately after the effective date of the previous transaction, neither the purchaser nor the purchaser's spouse or civil partner had a major interest in the sold dwelling,” and\n(b) in paragraph (c) for “that period of three years” substitute “ the period of three years referred to in paragraph (b) ”.\n(3) After sub-paragraph (6) insert—\n“(6A) Sub-paragraph (6)(ba) does not apply in relation to a spouse or civil partner of the purchaser if the two of them were not living together (see paragraph 9(3)) on the effective date of the transaction concerned.”\n(4) In sub-paragraph (7) after paragraph (b) (but before “and”) insert—\n“(ba) immediately after the effective date of that other land transaction, neither the purchaser nor the purchaser's spouse or civil partner has a major interest in the sold dwelling,”.\n(5) After sub-paragraph (7) insert—\n“(8) Sub-paragraph (7)(ba) does not apply in relation to a spouse or civil partner of the purchaser if the two of them are not living together (see paragraph 9(3)) on the effective date of that other land transaction.”",
  "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/2",
    "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."
}