{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-1/paragraph-3",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-1/paragraph-3.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/1/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "For section 3 (corporation tax rates) substitute—\n“Corporation tax rates\n3 (1) Corporation tax is charged at the rate set by Parliament for the financial year as the main rate.\n(2) Subsection (1) is subject to any provision of the Corporation Tax Acts which provides for corporation tax to be charged at a different rate.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/schedule/1/paragraph/3",
    "retrieved_at": "2026-10-29T09:07:29.129035+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."
}