# Finance Act 2019, Paragraph 95


In Schedule A1 (non-excluded overseas property), in paragraph 8(3)—
(a) in the definition of “interest in UK land”, for the words from “the meaning” to the end substitute “ the same meaning as it has for the purposes of section 1A(3)(b) of the 1992 Act (see section 1C of that Act); ”,
(b) in the definition of “dwelling”, for the words from “the meaning” to the end substitute “ the same meaning as it has for the purposes of Schedule 1B to the 1992 Act; ”, and
(c) in the definition of “contract for an off-plan purchase”, for the words from “has the meaning” to the end substitute “ means a contract for the acquisition of land consisting of, or including, a building, or part of a building, that is to be constructed or adapted for use as a dwelling. ”

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/1/paragraph/95 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-1/paragraph-95
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.