{
  "url": "https://openlegislation.uk/draft-scottish-rates-of-income-tax-consequential-amendments-order-2018/article-3",
  "json_url": "https://openlegislation.uk/draft-scottish-rates-of-income-tax-consequential-amendments-order-2018/article-3.json",
  "legislation": "ukdsi/2018/9780111167229",
  "legislation_title": "The Scottish Rates of Income Tax (Consequential Amendments) Order 2018",
  "legislation_url": "https://openlegislation.uk/draft-scottish-rates-of-income-tax-consequential-amendments-order-2018",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Amendment to the Finance Act 2004",
  "text": "(1) Section 192 (relief at source) of the Finance Act 2004 is amended as follows.\n(2) In subsection (4A), after “in the individual’s case” insert “that is above the Scottish basic rate limit”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2004 c. 12. Section 192(4A) was inserted by regulation 3(3) of S.I. 2017/468."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2018/9780111167229/article/3",
    "retrieved_at": "2026-10-30T15:05:01.200255+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."
}