{
  "url": "https://openlegislation.uk/draft-devolved-income-tax-rates-consequential-amendments-order-2018/article-1",
  "json_url": "https://openlegislation.uk/draft-devolved-income-tax-rates-consequential-amendments-order-2018/article-1.json",
  "legislation": "ukdsi/2018/9780111176450",
  "legislation_title": "The Devolved Income Tax Rates (Consequential Amendments) Order 2018",
  "legislation_url": "https://openlegislation.uk/draft-devolved-income-tax-rates-consequential-amendments-order-2018",
  "path": "article/1",
  "kind": "article",
  "number": "1",
  "heading": "Citation, commencement and effect",
  "text": "(1) This Order may be cited as the Devolved Income Tax Rates (Consequential Amendments) Order 2018 and comes into force the day after the day on which it is made.\n(2) The amendments made by this Order have effect in relation to the tax year commencing on 6th April 2019 and subsequent tax years.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2018/9780111176450/article/1",
    "retrieved_at": "2026-10-30T15:02:46.591961+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."
}