{
  "url": "https://openlegislation.uk/finance-act-2019/schedule-18/paragraph-15",
  "json_url": "https://openlegislation.uk/finance-act-2019/schedule-18/paragraph-15.json",
  "legislation": "ukpga/2019/1",
  "legislation_title": "Finance Act 2019",
  "legislation_url": "https://openlegislation.uk/finance-act-2019",
  "path": "schedule/18/paragraph/15",
  "kind": "paragraph",
  "number": "15",
  "heading": null,
  "text": "(1) Schedule 10 (buildings and land) is amended in accordance with this paragraph.\n(2) In paragraph 3—\n(a) in sub-paragraph (1), for “body corporate” substitute “ person ”;\n(b) in sub-paragraph (2)—\n(i) in the opening words (in both places) and paragraph (c), for “body corporate” substitute “ person ”;\n(ii) in paragraph (c), for “that body” substitute “ that person ”;\n(c) in sub-paragraph (3), for “body corporate” substitute “ person (“P”) ”;\n(d) in sub-paragraph (4)—\n(i) in the opening words, for “The body corporate” substitute “ P ”;\n(ii) in paragraphs (a), (aa), (b) and (c), for “the body corporate” substitute “ P ”;\n(e) in sub-paragraph (5)—\n(i) in the opening words, for “The body corporate” substitute “ P ” and for “the body corporate” substitute “ P ”;\n(ii) in the closing words, for “the body corporate” substitute “ P ”.\n(3) In paragraph 4—\n(a) in sub-paragraph (1), for “body corporate which” substitute “ person (“P”) who ”;\n(b) in sub-paragraph (2), for “the body corporate, it” substitute “ P, P ”;\n(c) in sub-paragraph (3)(b), for “the body corporate” substitute “ P ”;\n(d) in sub-paragraph (3)(c)—\n(i) for “the body corporate” substitute “ P ”;\n(ii) for “it” substitute “ P ”;\n(e) in sub-paragraph (4)(b)—\n(i) for “the body corporate” substitute “ P ”;\n(ii) for “it” substitute “ P ”;\n(f) in sub-paragraph (5), in the opening words—\n(i) for “the body corporate” substitute “ P ”;\n(ii) for “it” substitute “ P ”;\n(g) in sub-paragraph (6)(a)—\n(i) for “the body corporate” substitute “ P ”;\n(ii) for “its” substitute “P's”;\n(h) in sub-paragraph (6)(b), for “the body corporate” substitute “ P ”;\n(i) in sub-paragraph (7), for “the body corporate” substitute “ P ”.\n(4) In paragraph 21—\n(a) in sub-paragraph (1)(b)—\n(i) for “body corporate” substitute “ person ”;\n(ii) for “the body” substitute “ the person ”;\n(b) in sub-paragraph (3)(a), for “body corporate which” substitute “ person who ”;\n(c) in sub-paragraph (9)(b), for “body corporate which” substitute “ person who ”;\n(d) in sub-paragraph (11)(b), for “body corporate which” substitute “ person who ”;\n(e) in sub-paragraph (12), in the definition of “relevant group member”—\n(i) after “any person” insert “ (“P”) ”;\n(ii) for “body corporate which” substitute “ person who ”;\n(iii) for “that person” substitute “ P ”.\n(5) In paragraph 35(3), for “body corporate” substitute “ person ”.",
  "extent": null,
  "status": "prospective",
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2019/1/schedule/18/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."
}