{
  "url": "https://openlegislation.uk/finance-act-1999/section-29",
  "json_url": "https://openlegislation.uk/finance-act-1999/section-29.json",
  "legislation": "ukpga/1999/16",
  "legislation_title": "Finance Act 1999",
  "legislation_url": "https://openlegislation.uk/finance-act-1999",
  "path": "section/29",
  "kind": "section",
  "number": "29",
  "heading": "Rate and fraction for corporation tax starting rate.",
  "text": "For the financial year 2000—\n(a) the corporation tax starting rate shall be 10 per cent.; and\n(b) the fraction mentioned in section 13AA(3) of the Taxes Act 1988 shall be one fortieth.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1999/16/section/29",
    "retrieved_at": "2026-10-28T17:12:11.849811+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."
  }
}