{
  "url": "https://openlegislation.uk/finance-no-2-act-2015/schedule-1/paragraph-3",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2015/schedule-1/paragraph-3.json",
  "legislation": "ukpga/2015/33",
  "legislation_title": "Finance (No. 2) Act 2015",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2015",
  "path": "schedule/1/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "(1) Section 66 (rate of ten-yearly charge) is amended as follows.\n(2) In subsection (4)—\n(a) omit paragraph (b) and the “and” following it,\n(b) in paragraph (c), before “property” insert “ relevant ”, and\n(c) at the end of paragraph (c) insert—\n“(d) the value of any same-day addition; and\n(e) where—\n(i) an increase in the value of the property comprised in another settlement is represented by the value of a same-day addition aggregated under paragraph (d) above, and\n(ii) that other settlement is not a related settlement,\nthe value immediately after that other settlement commenced of the relevant property then comprised in that other settlement;”.\n(3) In subsection (6)(a), for “paragraphs (b) and (c)” substitute “ paragraphs (c) to (e) ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2015/33/schedule/1/paragraph/3",
    "retrieved_at": "2026-10-29T09:06:40.127260+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."
}