{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-12/paragraph-9",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-12/paragraph-9.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/12/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": "Rate between ten-year anniversaries",
  "text": "(1) Section 69 is amended as follows.\n(2) In subsection (1) (rate between ten-year anniversaries), for “was” to the end substitute\n“would have been last charged under section 64 if the following were disregarded—\n(a) section 66(2) (reduction of rate where value attributable to property that is not comprised in the settlement or is not relevant property), and\n(b) Chapters 1 to 2A of Part 5 (business property relief and agricultural property relief).”\n(3) In subsection (2A), for “above (apart from section 66(2) above)” substitute “, disregarding section 66(2) and Chapters 1 to 2A of Part 5,”.",
  "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/12/paragraph/9",
    "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."
}