# Finance Act 2009, Paragraph 7


In section 515(a) (rate of tax in respect of heritage maintenance settlements), for “higher rate” substitute “ additional rate ”.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/2/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-2/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.