{
  "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-23/paragraph-8",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-23/paragraph-8.json",
  "legislation": "ukpga/2023/30",
  "legislation_title": "Finance (No. 2) Act 2023",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2023",
  "path": "schedule/23/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": "FA 2003",
  "text": "In Schedule 6C—\n(a) for paragraph 2 and the italic heading before it substitute—\n“Qualifying land\n2 For the purposes of this Schedule, transaction land is “qualifying land” if, on the effective date of the transaction—\n(a) it is situated in a special tax site, and\n(b) the purchaser intends it to be used exclusively in a qualifying manner.”,\n(b) for “qualifying freeport land”, in each place (other than paragraph 2), substitute “qualifying land”,\n(c) for “freeport tax site”, in each place, substitute “special tax site”,\n(d) in paragraph 7—\n(i) in sub-paragraph (2), for “(“the freeport consideration”)” substitute “(“the relevant consideration”)”, and\n(ii) in sub-paragraphs (3) and (4), for “the freeport consideration” substitute “the relevant consideration”, and\n(e) in the heading, for “freeport tax sites” substitute “special tax sites”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2023/30/schedule/23/paragraph/8",
    "retrieved_at": "2026-10-29T08:52:11.242356+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."
}