{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-1/paragraph-8",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-1/paragraph-8.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/1/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "In section 11B (income charged at the Welsh basic, higher and additional rates)—\n(a) in subsections (1)(a), (2)(a) and (3)(a), for “non-savings income” substitute “neither property income nor savings income”,\n(b) omit subsection (4), and\n(c) in subsection (6) —\n(i) for “Section 16 has” substitute “Sections 16 and 16A have”, and\n(ii) for “non-savings income of a Welsh taxpayer” substitute “income of a Welsh taxpayer which is neither property income nor savings income”.",
  "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/8",
    "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."
}