{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-16/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-16/paragraph-2.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/16/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "After section 75 insert—\n“Increased rates for non-resident transactions\nIncreased rates for non-resident transactions\n75ZA (1) In its application for the purpose of determining the amount of tax chargeable in respect of a chargeable transaction that is a non-resident transaction, this Part has effect as if 2% were added to each rate specified in the rate-specifying provisions.\n(2) The “rate-specifying provisions” are—\n(a) in section 55(1B), Table A;\n(b) in Schedule 4ZA, in paragraph 1(2), Table A;\n(c) in Schedule 4A, paragraph 3(1)(a);\n(d) in Schedule 5, in paragraph 2(3), Table A;\n(e) in Schedule 6ZA, in paragraph 4, Table A;\n(f) in section 74(1A), Step 4.\n(3) Schedule 9A defines “non-resident transaction” and makes further provision in connection with this section.\nAnti-avoidance ”.",
  "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/16/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."
}