{
  "url": "https://openlegislation.uk/draft-scottish-rate-of-income-tax-consequential-amendments-order-2015/article-10",
  "json_url": "https://openlegislation.uk/draft-scottish-rate-of-income-tax-consequential-amendments-order-2015/article-10.json",
  "legislation": "ukdsi/2015/9780111137093",
  "legislation_title": "The Scottish Rate of Income Tax (Consequential Amendments) Order 2015",
  "legislation_url": "https://openlegislation.uk/draft-scottish-rate-of-income-tax-consequential-amendments-order-2015",
  "path": "article/10",
  "kind": "article",
  "number": "10",
  "heading": "Amendments to the Income Tax (Trading and Other Income) Act 2005",
  "text": "In section 669 (reduction in residuary income: inheritance tax on accrued income), in subsection (3)(a)—\n(a) for “or the higher rate” substitute “, the Scottish additional rate, the higher rate or the Scottish higher rate”;\n(b) in sub-paragraph (ii) after “the basic rate” insert “or, in the case of a Scottish taxpayer, at the Scottish basic rate”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 669(3)(a) was amended by paragraph 561 of Schedule 1 to the Income Tax Act 2007, paragraph 59 of Schedule 1 to the Finance Act 2008 and paragraph 21 of Schedule 2 to the Finance Act 2009."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2015/9780111137093/article/10",
    "retrieved_at": "2026-10-30T15:09:36.407497+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."
}