{
  "url": "https://openlegislation.uk/stamp-duty-land-tax-act-2015/schedule/paragraph-18",
  "json_url": "https://openlegislation.uk/stamp-duty-land-tax-act-2015/schedule/paragraph-18.json",
  "legislation": "ukpga/2015/1",
  "legislation_title": "Stamp Duty Land Tax Act 2015",
  "legislation_url": "https://openlegislation.uk/stamp-duty-land-tax-act-2015",
  "path": "schedule/paragraph/18",
  "kind": "paragraph",
  "number": "18",
  "heading": null,
  "text": "In paragraph 4(3) of Schedule 17A (treatment of leases for indefinite term: additional tax to be calculated by reference to effective date)—\n(a) in the opening words, after “before” insert “ (calculated in either case according to the effective date of the transaction) ”, and\n(b) omit paragraph (c), but not the “and” at the end.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2015/1/schedule/paragraph/18",
    "retrieved_at": "2026-10-29T09:07:15.918179+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."
}