{
  "url": "https://openlegislation.uk/finance-act-2019/schedule-15/paragraph-15",
  "json_url": "https://openlegislation.uk/finance-act-2019/schedule-15/paragraph-15.json",
  "legislation": "ukpga/2019/1",
  "legislation_title": "Finance Act 2019",
  "legislation_url": "https://openlegislation.uk/finance-act-2019",
  "path": "schedule/15/paragraph/15",
  "kind": "paragraph",
  "number": "15",
  "heading": null,
  "text": "This Part applies if—\n(a) the seller and the purchaser have jointly made a TTH election in respect of the TTH asset, and\n(b) the TTH election has been approved by an officer of Revenue and Customs (see paragraphs 61 and 62).",
  "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/15/paragraph/15",
    "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."
}