{
  "url": "https://openlegislation.uk/draft-scottish-rates-of-income-tax-consequential-amendments-order-2021",
  "json_url": "https://openlegislation.uk/draft-scottish-rates-of-income-tax-consequential-amendments-order-2021.json",
  "id": "ukdsi/2021/9780348218800",
  "title": "The Scottish Rates of Income Tax (Consequential Amendments) Order 2021",
  "short_title": "Scottish Rates of Income Tax 2021",
  "long_title": "This Order amends section 7(5A)(c) of the Finance (No. 2) Act 2005 (c. 22) so that Scottish taxpayers who receive a social security pension lump sum are taxed at the highest Scottish rate that would be applicable for a tax year if income tax were charged at Scottish rates on their income including savings and dividend income.",
  "citation": "Draft 2021, ISBN 9780348218800",
  "type": "ukdsi",
  "year": "2021",
  "number": "9780348218800",
  "version": "current",
  "date": null,
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/draft-scottish-rates-of-income-tax-consequential-amendments-order-2021/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/draft-scottish-rates-of-income-tax-consequential-amendments-order-2021/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Amendment to the Finance (No.2) Act 2005",
      "url": "https://openlegislation.uk/draft-scottish-rates-of-income-tax-consequential-amendments-order-2021/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/draft-scottish-rates-of-income-tax-consequential-amendments-order-2021/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/draft-scottish-rates-of-income-tax-consequential-amendments-order-2021/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2021-01-11",
      "size": 31408,
      "url": "https://openlegislation.uk/draft-scottish-rates-of-income-tax-consequential-amendments-order-2021/pdf/ukdsi_9780348218800_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ukdsi/2021/9780348218800/pdfs/ukdsi_9780348218800_en.pdf"
    },
    {
      "title": "UK Draft Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2021-01-11",
      "size": 39727,
      "url": "https://openlegislation.uk/draft-scottish-rates-of-income-tax-consequential-amendments-order-2021/pdf/ukdsiem_9780348218800_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ukdsi/2021/9780348218800/pdfs/ukdsiem_9780348218800_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1998/46",
      "title": "Scotland Act 1998",
      "url": "https://openlegislation.uk/scotland-act-1998",
      "provisions": [
        "section/80G"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/draft-scottish-rates-of-income-tax-consequential-amendments-order-2021/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/draft-scottish-rates-of-income-tax-consequential-amendments-order-2021/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/draft-scottish-rates-of-income-tax-consequential-amendments-order-2021/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2021/9780348218800",
    "retrieved_at": "2026-10-30T14:48:03.043795+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."
}