{
  "url": "https://openlegislation.uk/draft-scotland-act-2016-income-tax-consequential-amendments-regulations-2017/introduction",
  "json_url": "https://openlegislation.uk/draft-scotland-act-2016-income-tax-consequential-amendments-regulations-2017/introduction.json",
  "legislation": "ukdsi/2017/9780111153567",
  "legislation_title": "The Scotland Act 2016 (Income Tax Consequential Amendments) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/draft-scotland-act-2016-income-tax-consequential-amendments-regulations-2017",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Draft Regulations laid before the House of Commons under section 15(12) of the Scotland Act 2016, for approval by resolution of that House.\nIncome Tax\nMade ***\nComing into force in accordance with regulation 1\nA draft of these Regulations was laid before and approved by the House of Commons in accordance with section 15(12) of the Scotland Act 2016.\nThe Treasury, in exercise of the power conferred by section 15(8) and (9) of the Scotland Act 2016 makes the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2016 c. 11."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2017/9780111153567/introduction",
    "retrieved_at": "2026-10-30T15:07:03.528054+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."
}