{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-2/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-2/paragraph-4.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/2/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": "Amendments of Government of Wales Act 2006",
  "text": "(1) Section 116D (power to set Welsh rates for Welsh taxpayers) is amended as follows.\n(2) In subsection (1), at the end insert—\n“(d) a Welsh rate for the purpose of calculating the Welsh property basic rate;\n(e) a Welsh rate for the purpose of calculating the Welsh property higher rate;\n(f) a Welsh rate for the purpose of calculating the Welsh property additional rate.”\n(3) In subsection (2)—\n(a) after “additional rates” insert “and the Welsh property basic, higher and additional rates,”, and\n(b) for “section 11B” substitute “sections 11B and 11CB”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 2 para. 4 not in force at Royal Assent, see s. 8(2)-(5)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 2 para. 4 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/4",
    "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."
}