{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-2/paragraph-9",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-2/paragraph-9.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/2/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "(1) Schedule 4 (index of defined expressions) is amended as follows.\n(2) After the entry relating to “Act” insert—\n“\nadditional rate\nsection 6(2) (as applied by section 989).\n”\n(3) In the entry relating to “basic rate limit”, for “20(2)” substitute “ 10 ”.\n(4) After the entry relating to “dividends (in Chapter 1 of Part 13)” insert—\n“\ndividend additional rate\nsection 8(3) (as applied by section 989).\n”\n(5) After the entry relating to “higher rate” insert—\n“\nhigher rate limit\nsection 10 (as applied by section 989).\n”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/schedule/2/paragraph/9",
    "retrieved_at": "2026-10-29T09:11:08.872832+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."
}