{
  "url": "https://openlegislation.uk/finance-no-2-act-2005/schedule-10/paragraph-13",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2005/schedule-10/paragraph-13.json",
  "legislation": "ukpga/2005/22",
  "legislation_title": "Finance (No. 2) Act 2005",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2005",
  "path": "schedule/10/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": null,
  "text": "In paragraph 15A of Schedule 17A (leases: reduction of rent or term)—\n(a) after sub-paragraph (1) insert—\n“(1A) Where any consideration in money or money's worth (other than an increase in rent) is given by the lessee for any variation of a lease, other than a variation of the amount of the rent or of the term of the lease, the variation is treated for the purposes of this Part as an acquisition of a chargeable interest by the lessee.”, and\n(b) for the heading preceding that paragraph substitute “ Reduction of rent or term or other variation of lease ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/22/schedule/10/paragraph/13",
    "retrieved_at": "2026-10-29T09:15:33.617545+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."
}