{
  "url": "https://openlegislation.uk/draft-scottish-rate-of-income-tax-consequential-amendments-order-2015/introduction",
  "json_url": "https://openlegislation.uk/draft-scottish-rate-of-income-tax-consequential-amendments-order-2015/introduction.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": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Draft Order laid before the House of Commons under paragraph 2 of Schedule 7 to the Scotland Act 1998, for approval by resolution of that House.\nIncome Tax\nMade ***\nComing into force in accordance with article 1\nA draft of this Order was laid before and approved by the House of Commons in accordance with paragraphs 1 and 2 of Schedule 7 to the Scotland Act 1998.\nThe Treasury, in exercise of the powers conferred by section 80G(1A) and (2) of the Scotland Act 1998, makes the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1998 c. 46. Paragraph 1 of Schedule 7 was amended by paragraph 16(10)(b) of Schedule 38 to the Finance Act 2014 (c. 26)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 80G was inserted by section 25(3) of the Scotland Act 2012 (c. 11) and amended by paragraph 16 of Schedule 38 to the Finance Act 2014."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2015/9780111137093/introduction",
    "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."
}