{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-1/paragraph-5",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-1/paragraph-5.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/1/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "In section 9A (overview of sections 10 to 15), in the table—\n(a) after the second column, insert the following column—\n“\nRates payable on property income\nProperty rates\nScottish rates\nWelsh property rates\nProperty rates\nProperty basic rate\n”, and\n(b) in the second column, in the final row, for “Default basic rate” substitute “Savings basic 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/5",
    "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."
}