{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-1/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-1/paragraph-2.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/1/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "In section 3 (corporation tax rates), for subsection (2) substitute—\n“(2) Subsection (1) is subject to—\n(a) section 18A (which provides for tax to be charged at the standard small profits rate instead of the main rate in certain cases), and\n(b) any other 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/2021/26/schedule/1/paragraph/2",
    "retrieved_at": "2026-10-29T08:58:11.025653+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."
}