{
  "url": "https://openlegislation.uk/finance-act-2006/section-23",
  "json_url": "https://openlegislation.uk/finance-act-2006/section-23.json",
  "legislation": "ukpga/2006/25",
  "legislation_title": "Finance Act 2006",
  "legislation_url": "https://openlegislation.uk/finance-act-2006",
  "path": "section/23",
  "kind": "section",
  "number": "23",
  "heading": "Charge and rates for 2006-07",
  "text": "Income tax shall be charged for the year 2006-07, and for that year—\n(a) the starting rate shall be 10%;\n(b) the basic rate shall be 22%;\n(c) the higher rate shall be 40%.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/25/section/23",
    "retrieved_at": "2026-10-29T09:14:22.939634+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."
}