{
  "url": "https://openlegislation.uk/draft-bankruptcy-scotland-act-2016-consequential-provisions-and-modifications-order-2016/schedule-1/paragraph-27",
  "json_url": "https://openlegislation.uk/draft-bankruptcy-scotland-act-2016-consequential-provisions-and-modifications-order-2016/schedule-1/paragraph-27.json",
  "legislation": "ukdsi/2016/9780111148358",
  "legislation_title": "The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016",
  "legislation_url": "https://openlegislation.uk/draft-bankruptcy-scotland-act-2016-consequential-provisions-and-modifications-order-2016",
  "path": "schedule/1/paragraph/27",
  "kind": "paragraph",
  "number": "27",
  "heading": "Income Tax (Trading and Other Income) Act 2005",
  "text": "In section 259(a) of the Income Tax (Trading and Other Income) Act 2005 (meaning of “statutory insolvency arrangement”), for the words from “Schedule” to the end substitute “the Insolvency (Northern Ireland) Order 1989 or schedule 4 to the Bankruptcy (Scotland) Act 2016”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2005 c.5."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2016/9780111148358/schedule/1/paragraph/27",
    "retrieved_at": "2026-10-30T15:07:53.800931+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."
}