{
  "url": "https://openlegislation.uk/draft-scottish-rates-of-income-tax-consequential-amendments-order-2024",
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  "id": "ukdsi/2024/9780348264302",
  "title": "The Scottish Rates of Income Tax (Consequential Amendments) Order 2024",
  "short_title": "Scottish Rates of Income Tax 2024",
  "long_title": "This Order amends section 539 of the Income Tax (Trading and Other Income) Act 2005 in consequence of the introduction by the Scottish Parliament of the Scottish advanced rate of income tax from 6th April 2024. Section 539 provides for a relief for deficiencies which have arisen on certain policies or contracts coming to an end where the taxpayer had incurred an earlier gain on the policy or contract. The amendments in this Order simplify the construction of the legislation with the effect that deficiency relief is calculated by reference to income liable to tax at the relevant rate, including the Scottish advanced rate.",
  "citation": "Draft 2024, ISBN 9780348264302",
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      "date": "2024-10-14",
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      "title": "Scotland Act 1998",
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}