{
  "url": "https://openlegislation.uk/finance-act-2008/schedule-1/paragraph-36",
  "json_url": "https://openlegislation.uk/finance-act-2008/schedule-1/paragraph-36.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "schedule/1/paragraph/36",
  "kind": "paragraph",
  "number": "36",
  "heading": null,
  "text": "(1) Schedule 4 (index of defined expressions) is amended as follows.\n(2) After the entry relating to “EIS” insert—\n“\nEIS rate (in Part 5)\nsection 158(2A)\n”.\n(3) For the entries relating to “starting rate” and “starting rate limit” substitute—\n“\nstarting rate for savings\nsection 7\nstarting rate limit for savings\nsection 12\n”.\n(4) Omit the entry relating to “savings rate”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/schedule/1/paragraph/36",
    "retrieved_at": "2026-10-29T09:12:06.707101+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."
}