{
  "url": "https://openlegislation.uk/finance-act-1994/section-85",
  "json_url": "https://openlegislation.uk/finance-act-1994/section-85.json",
  "legislation": "ukpga/1994/9",
  "legislation_title": "Finance Act 1994",
  "legislation_url": "https://openlegislation.uk/finance-act-1994",
  "path": "section/85",
  "kind": "section",
  "number": "85",
  "heading": "Charge and rate of corporation tax for 1994.",
  "text": "Corporation tax shall be charged for the financial year 1994 at the rate of 33 per cent.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/9/section/85",
    "retrieved_at": "2026-10-28T17:15:37.649896+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."
  }
}