{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-1/paragraph-19",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-1/paragraph-19.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/1/paragraph/19",
  "kind": "paragraph",
  "number": "19",
  "heading": null,
  "text": "In section 55B (transferable tax allowance for married couples and civil partners: entitlement to tax reduction), in subsection (2)(b)—\n(a) after “other than the basic rate,” insert “the property basic rate,” and\n(b) after “the Welsh basic rate,” insert “the Welsh property basic 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/19",
    "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."
}