{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-1/paragraph-38",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-1/paragraph-38.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/1/paragraph/38",
  "kind": "paragraph",
  "number": "38",
  "heading": "TCGA 1992",
  "text": "In section 1J of TCGA 1992 (section 1I: definitions and other supplementary provision)—\n(a) in subsection (1), after paragraph (a) insert—\n“(ab) the property higher rate,”, and\n(b) in subsection (5), in the words after paragraph (c), after “the default higher rate” insert “, the property higher rate, the savings higher 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/38",
    "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."
}