{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-1/paragraph-36",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-1/paragraph-36.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/1/paragraph/36",
  "kind": "paragraph",
  "number": "36",
  "heading": null,
  "text": "In Schedule 4 (index of defined expressions), at the appropriate places insert—\n“\nproperty additional rate\nsection 6D (as applied by section 989)\n”;\n“\nproperty basic rate\nsection 6D (as applied by section 989)\n”;\n“\nproperty higher rate\nsection 6D (as applied by section 989)\n”;\n“\nproperty income\nsection 17A (as applied by section 989)\n”;\n“\nproperty trust rate\nsection 9(1A) (as applied by section 989)\n”;\n“\nsavings trust rate\nsection 9(1B) (as applied by section 989)\n”;\n“\nWelsh property additional rate\nsection 6B(1A) (as applied by section 989)\n”;\n“\nWelsh property basic rate\nsection 6B(1A) (as applied by section 989)\n”;\n“\nWelsh property higher rate\nsection 6B(1A) (as applied by section 989)\n”.",
  "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/36",
    "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."
}