{
  "url": "https://openlegislation.uk/finance-act-2025/section-57",
  "json_url": "https://openlegislation.uk/finance-act-2025/section-57.json",
  "legislation": "ukpga/2025/8",
  "legislation_title": "Finance Act 2025",
  "legislation_url": "https://openlegislation.uk/finance-act-2025",
  "path": "section/57",
  "kind": "section",
  "number": "57",
  "heading": "Rate bands etc for tax years 2028-29 and 2029-30",
  "text": "In section 86 of FA 2021 (no indexation of rate bands, residential enhancement and taper threshold for tax years up to 2027-28)—\n(a) for “or 2026” substitute “, 2026, 2027 or 2028”, and\n(b) in the heading, for “2027-28” substitute “2029-30”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2025/8/section/57",
    "retrieved_at": "2026-10-29T08:47:01.939707+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."
}