{
  "url": "https://openlegislation.uk/access-to-justice-act-1999-commencement-no-9-and-transitional-provisions-scotland-order-2003/introduction",
  "json_url": "https://openlegislation.uk/access-to-justice-act-1999-commencement-no-9-and-transitional-provisions-scotland-order-2003/introduction.json",
  "legislation": "ssi/2003/207",
  "legislation_title": "The Access to Justice Act 1999 (Commencement No. 9 and Transitional Provisions) (Scotland) Order 2003",
  "legislation_url": "https://openlegislation.uk/access-to-justice-act-1999-commencement-no-9-and-transitional-provisions-scotland-order-2003",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nGENERAL COMMISSIONERS OF INCOME TAX\nMade 20th March 2003\nThe Scottish Ministers, in exercise of the powers conferred by section 108(1) of, and paragraph 1(1) of Schedule 14 to, the Access to Justice Act 1999, hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1999 c. 22. The functions of the Secretary of State were transferred to the Scottish Ministers by virtue of the Scotland Act 1998 (Transfer of Functions to the Scottish Ministers etc.) Order 2003 (S.I. 2003/415), article 2 and the Schedule."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2003/207/introduction",
    "retrieved_at": "2026-10-28T22:36:52.782631+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."
}