{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-1/paragraph-22",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-1/paragraph-22.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/1/paragraph/22",
  "kind": "paragraph",
  "number": "22",
  "heading": null,
  "text": "In section 462 (overview of Part 9), in subsection (3) (which explains the provision made by Chapter 3), after “charged at” insert “the property trust rate, the savings trust rate or”.",
  "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/22",
    "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."
}