{
  "url": "https://openlegislation.uk/finance-act-1986/schedule-19/paragraph-36",
  "json_url": "https://openlegislation.uk/finance-act-1986/schedule-19/paragraph-36.json",
  "legislation": "ukpga/1986/41",
  "legislation_title": "Finance Act 1986",
  "legislation_url": "https://openlegislation.uk/finance-act-1986",
  "path": "schedule/19/paragraph/36",
  "kind": "paragraph",
  "number": "36",
  "heading": null,
  "text": "For Schedule 1 (rates of tax) there shall be substituted—\n“SCHEDULE 1\nTABLE OF RATES OF TAX\nPortion\nof value\nRate of tax\nLower limit\nUpper limit\nPer cent\n£\n£\n0\n71,000\nNil\n71,000\n95,000\n30\n95,000\n129,000\n35\n129,000\n164,000\n40\n164,000\n206,000\n45\n206,000\n257,000\n50\n257,000\n317,000\n55\n317,000\n–\n60\n”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1986/41/schedule/19/paragraph/36",
    "retrieved_at": "2026-10-29T09:56:06.979637+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."
}