{
  "url": "https://openlegislation.uk/finance-act-2003/section-75ZA",
  "json_url": "https://openlegislation.uk/finance-act-2003/section-75ZA.json",
  "legislation": "ukpga/2003/14",
  "legislation_title": "Finance Act 2003",
  "legislation_url": "https://openlegislation.uk/finance-act-2003",
  "path": "section/75ZA",
  "kind": "section",
  "number": "75ZA",
  "heading": "Increased rates for non-resident transactions",
  "text": "(1) In its application for the purpose of determining the amount of tax chargeable in respect of a chargeable transaction that is a non-resident transaction, this Part has effect as if 2% were added to each rate specified in the rate-specifying provisions.\n(2) The “rate-specifying provisions” are—\n(a) in section 55(1B), Table A;\n(b) in Schedule 4ZA, in paragraph 1(2), Table A;\n(c) in Schedule 4A, paragraph 3(1)(a);\n(d) in Schedule 5, in paragraph 2(3), Table A;\n(e) in Schedule 6ZA, in paragraph 4, Table A;\n(f) in section 74(1A), Step 4.\n(3) Schedule 9A defines “non-resident transaction” and makes further provision in connection with this section.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 75ZA and cross-heading inserted (with effect in accordance with Sch. 16 para. 6 of the amending Act) by Finance Act 2021 (c. 26), Sch. 16 para. 2 (with Sch. 16 para. 6)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/14/section/75ZA",
    "retrieved_at": "2026-10-29T09:18:27.996599+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."
  }
}