{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-1/paragraph-15",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-1/paragraph-15.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/1/paragraph/15",
  "kind": "paragraph",
  "number": "15",
  "heading": null,
  "text": "In section 15 (income charged at the trust rate and the dividend trust rate)—\n(a) after “charged at the trust rate” insert “, the property trust rate, the savings trust rate”, and\n(b) in the heading, after “charged at the trust rate” insert “, the property trust rate, the savings trust rate”.",
  "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/2026/11/schedule/1/paragraph/15",
    "retrieved_at": "2026-10-29T08:42:24.914774+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."
}