{
  "url": "https://openlegislation.uk/finance-act-2019/schedule-14/paragraph-8",
  "json_url": "https://openlegislation.uk/finance-act-2019/schedule-14/paragraph-8.json",
  "legislation": "ukpga/2019/1",
  "legislation_title": "Finance Act 2019",
  "legislation_url": "https://openlegislation.uk/finance-act-2019",
  "path": "schedule/14/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "(1) In section 70I (“short lease”)—\n(a) in subsections (2) and (9)(d), for “5” substitute “ 7 ”, and\n(b) omit subsections (3) to (8).\n(2) In section 70YF (the “term” of a lease)—\n(a) in subsection (5)(b), for “5” substitute “ 7 ”,\n(b) in subsection (6), for “5” substitute “ 7 ”, and\n(c) omit subsection (7).\n(3) In section 220 (allocation of expenditure to a chargeable period), in subsection (4)(c), for “5” substitute “ 7 ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2019/1/schedule/14/paragraph/8",
    "retrieved_at": "2026-10-29T09:04:30.296814+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."
}