{
  "url": "https://openlegislation.uk/finance-act-2018/section-3",
  "json_url": "https://openlegislation.uk/finance-act-2018/section-3.json",
  "legislation": "ukpga/2018/3",
  "legislation_title": "Finance Act 2018",
  "legislation_url": "https://openlegislation.uk/finance-act-2018",
  "path": "section/3",
  "kind": "section",
  "number": "3",
  "heading": "Main rates of income tax for tax year 2018-19",
  "text": "For the tax year 2018-19 the main rates of income tax are as follows—\n(a) the basic rate is 20%;\n(b) the higher rate is 40%;\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/2018/3/section/3",
    "retrieved_at": "2026-10-28T17:00:13.463128+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."
  }
}