{
  "url": "https://openlegislation.uk/finance-act-2021/section-2",
  "json_url": "https://openlegislation.uk/finance-act-2021/section-2.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "section/2",
  "kind": "section",
  "number": "2",
  "heading": "Main rates of income tax for tax year 2021-22",
  "text": "For the tax year 2021-22 the main rates of income tax are as follows—\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/2021/26/section/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."
}