{
  "url": "https://openlegislation.uk/finance-act-2020/section-5",
  "json_url": "https://openlegislation.uk/finance-act-2020/section-5.json",
  "legislation": "ukpga/2020/14",
  "legislation_title": "Finance Act 2020",
  "legislation_url": "https://openlegislation.uk/finance-act-2020",
  "path": "section/5",
  "kind": "section",
  "number": "5",
  "heading": "Main rate of corporation tax for financial year 2020",
  "text": "(1) For the financial year 2020 the main rate of corporation tax is 19%.\n(2) Accordingly, omit section 7(2) of F(No.2)A 2015 (which is superseded by the provision made by subsection (1)).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2020/14/section/5",
    "retrieved_at": "2026-10-28T16:59:25.131008+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."
  }
}