[
  {
    "kind": "residential",
    "lowerBasisPoints": 1800,
    "higherBasisPoints": 2800,
    "validFrom": "2016-04-06",
    "validTo": "2024-04-05",
    "note": "Residential property 18% / 28% (CG10246)"
  },
  {
    "kind": "residential",
    "lowerBasisPoints": 1800,
    "higherBasisPoints": 2400,
    "validFrom": "2024-04-06",
    "validTo": null,
    "note": "Higher rate on residential property cut to 24% from 6 April 2024"
  },
  {
    "kind": "other",
    "lowerBasisPoints": 1000,
    "higherBasisPoints": 2000,
    "validFrom": "2016-04-06",
    "validTo": "2024-10-29",
    "note": "Other gains 10% / 20% (CG10246)"
  },
  {
    "kind": "other",
    "lowerBasisPoints": 1800,
    "higherBasisPoints": 2400,
    "validFrom": "2024-10-30",
    "validTo": null,
    "note": "Other gains 18% / 24% for disposals from 30 October 2024 (Autumn Budget 2024)"
  }
]