{
  "url": "https://openlegislation.uk/finance-act-1990/section-19",
  "json_url": "https://openlegislation.uk/finance-act-1990/section-19.json",
  "legislation": "ukpga/1990/29",
  "legislation_title": "Finance Act 1990",
  "legislation_url": "https://openlegislation.uk/finance-act-1990",
  "path": "section/19",
  "kind": "section",
  "number": "19",
  "heading": "Charge and rate of corporation tax for 1990.",
  "text": "Corporation tax shall be charged for the financial year 1990 at the rate of 35 per cent.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "S. 19 excluded by Finance Act 1991 (c. 31, SIF 63:1), s. 23(1)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1990/29/section/19",
    "retrieved_at": "2026-10-28T17:18:39.556431+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}