{
  "url": "https://openlegislation.uk/finance-no-2-act-1945/schedule-EIGHTH/paragraph-14",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1945/schedule-EIGHTH/paragraph-14.json",
  "legislation": "ukpga/Geo6/9-10/13",
  "legislation_title": "Finance (No. 2) Act 1945",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-1945",
  "path": "schedule/EIGHTH/paragraph/14",
  "kind": "paragraph",
  "number": "14",
  "heading": null,
  "text": "In this Schedule, the expression “leasehold interest” includes the interest conferred by an agreement for a lease where the term to be covered by the lease has begun, and the interest conferred by any tenancy, but not the interest conferred by a mortgage:\nProvided that, in the application of this Schedule to Scotland, the said expression means the interest of a tenant in property subject to a lease.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Geo6/9-10/13/schedule/EIGHTH/paragraph/14",
    "retrieved_at": "2026-10-29T11:26:11.760831+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."
}