{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-2/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-2/paragraph-2.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/2/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": "Amendments of ITA 2007",
  "text": "In section 6B (the Welsh rates), in subsection (1A), as inserted by paragraph 3 of Schedule 1, for Step 3 substitute—\n“Step 3\nAdd the Welsh rate (if any) set by Senedd Cymru for that year for the purpose of calculating the Welsh property basic rate, the Welsh property higher rate or the Welsh property additional rate (as the case may be).”",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 2 para. 2 not in force at Royal Assent, see s. 8(2)-(5)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 2 para. 2 in force at 16.9.2026 for the tax year 2027-28 and subsequent tax years by S.I. 2026/1023, reg. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2026/11/schedule/2/paragraph/2",
    "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."
}