{
  "url": "https://openlegislation.uk/draft-scotland-act-2016-income-tax-consequential-amendments-regulations-2017/regulation-6",
  "json_url": "https://openlegislation.uk/draft-scotland-act-2016-income-tax-consequential-amendments-regulations-2017/regulation-6.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": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Amendments to the Finance Act 2004",
  "text": "In section 279(1) (other definitions) after the definition of “pensionable age” insert—\n““Scottish basic rate limit” means a rate limit set by the Scottish Parliament under section 80C(2A) of the Scotland Act 1998 for the purposes of determining the extent to which a Scottish taxpayer’s income is charged at the Scottish basic rate where a Scottish rate resolution under that Act has set more than one rate for the tax year.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 279 was amended by paragraph 21 of Schedule 17 to the Finance Act 2011."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2017/9780111153567/regulation/6",
    "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."
}