{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-1/paragraph-23",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-1/paragraph-23.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/1/paragraph/23",
  "kind": "paragraph",
  "number": "23",
  "heading": null,
  "text": "In section 463 (general provision about settlements etc)—\n(a) in subsection (1), in the definition of “other income” for the words from “neither” to “nor” substitute “not property income, dividends income or”, and\n(b) in subsection (2), 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/23",
    "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."
}