{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-1/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-1/paragraph-2.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/1/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "In section 6(3) (other rates of income tax)—\n(a) in paragraph (zb), for “Welsh basic, higher and additional rates” substitute “the Welsh rates”,\n(b) after paragraph (zc) insert—\n“(zd) section 6D (property basic, higher and additional rates),”, and\n(c) in paragraph (c), after “(trust rate” insert “, property trust rate, 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/2",
    "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."
}