{
  "url": "https://openlegislation.uk/income-tax-reduced-and-composite-rate-order-1987",
  "json_url": "https://openlegislation.uk/income-tax-reduced-and-composite-rate-order-1987.json",
  "id": "uksi/1987/2075",
  "title": "The Income Tax (Reduced and Composite Rate) Order 1987",
  "short_title": "Income Tax (Reduced and Composite Rate) 1987",
  "long_title": "In respect of payments of dividends and interest made to investors in the year 1986—87 and subsequent years of assessment, a building society is required to pay to the Inland Revenue in accordance with regulations (S.I.1986/482) made under subsection (1A) of section 343 of the Income and Corporation Taxes Act 1970 (c. 10) (which was inserted by section 40(3) of the Finance Act 1985 (c. 54)) an amount representing income tax on certain sums calculated in part at the basic rate and in part at “the reduced rate”.",
  "citation": "S.I. 1987/2075",
  "type": "uksi",
  "year": "1987",
  "number": "2075",
  "version": "current",
  "date": "1987-12-01",
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      "url": "https://openlegislation.uk/income-tax-reduced-and-composite-rate-order-1987/introduction",
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      "parent": null
    },
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      "url": "https://openlegislation.uk/income-tax-reduced-and-composite-rate-order-1987/article-1",
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      "heading": "Signature",
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      "heading": "Explanatory note",
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    }
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      "date": "2023-11-22",
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      "source_url": "https://www.legislation.gov.uk/uksi/1987/2075/pdfs/uksi_19872075_en.pdf"
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  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1984/43",
      "title": "Finance Act 1984",
      "url": "https://openlegislation.uk/finance-act-1984",
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    "source_url": "https://www.legislation.gov.uk/uksi/1987/2075",
    "retrieved_at": "2026-10-29T16:16:26.426482+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."
}