{
  "url": "https://openlegislation.uk/finance-act-2014/section-7",
  "json_url": "https://openlegislation.uk/finance-act-2014/section-7.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "section/7",
  "kind": "section",
  "number": "7",
  "heading": "Rates for ring fence profits and abolition of small profits rate for non-ring fence profits",
  "text": "Schedule 1—\n(a) sets the corporation tax rates for ring fence profits for the financial year 2015 and future years, and\n(b) contains provision about the abolition of the small profits rate for profits other than ring fence profits.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/section/7",
    "retrieved_at": "2026-10-29T09:07:29.129035+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}