{
  "url": "https://openlegislation.uk/finance-act-2016/section-1",
  "json_url": "https://openlegislation.uk/finance-act-2016/section-1.json",
  "legislation": "ukpga/2016/24",
  "legislation_title": "Finance Act 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2016",
  "path": "section/1",
  "kind": "section",
  "number": "1",
  "heading": "Income tax charge and rates for 2016-17",
  "text": "(1) Income tax is charged for the tax year 2016-17.\n(2) For that tax year—\n(a) the basic rate is 20%,\n(b) the higher rate is 40%, and\n(c) the additional rate is 45%.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2016/24/section/1",
    "retrieved_at": "2026-10-28T17:00:50.607796+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."
  }
}