{
  "url": "https://openlegislation.uk/income-tax-reduced-and-composite-rate-order-1988",
  "json_url": "https://openlegislation.uk/income-tax-reduced-and-composite-rate-order-1988.json",
  "id": "uksi/1988/2145",
  "title": "The Income Tax (Reduced and Composite Rate) Order 1988",
  "short_title": "Income Tax (Reduced and Composite Rate) 1988",
  "long_title": "By virtue of the Income Tax (Building Societies) Regulations 1986 (S.I. 1986/482, amended by S.I. 1987/844 and 1988/1011) a building society is required to pay to the Inland Revenue in respect of payments of dividends and interest 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. 1988/2145",
  "type": "uksi",
  "year": "1988",
  "number": "2145",
  "version": "current",
  "date": "1988-12-07",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-reduced-and-composite-rate-order-1988/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "url": "https://openlegislation.uk/income-tax-reduced-and-composite-rate-order-1988/article-1",
      "extent": null,
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    },
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    },
    {
      "path": "signature",
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      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/income-tax-reduced-and-composite-rate-order-1988/signature",
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    },
    {
      "path": "note",
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      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/income-tax-reduced-and-composite-rate-order-1988/note",
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    }
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      "source_url": "https://www.legislation.gov.uk/uksi/1988/2145/pdfs/uksi_19882145_en.pdf"
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  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": [
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  "provenance": {
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    "source_url": "https://www.legislation.gov.uk/uksi/1988/2145",
    "retrieved_at": "2026-10-29T15:53:17.870818+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."
}