{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-38/paragraph-10",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-38/paragraph-10.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/38/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": null,
  "text": "In section 989 (definitions for the purposes of the Income Tax Acts)—\n(a) in the definitions of “additional rate”, “basic rate” and “higher rate”, omit “or (2B)”, and\n(b) at the appropriate place, insert—\n““Scottish additional rate” means the rate of income tax of that name calculated in accordance with section 6A,”,\n““Scottish basic rate” means the rate of income tax of that name calculated in accordance with section 6A,”,\n““Scottish higher rate” means the rate of income tax of that name calculated in accordance with section 6A,”,\n““Scottish taxpayer” has the same meaning as in Chapter 2 of Part 4A of the Scotland Act 1998”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "omitted",
      "affecting": "ukpga/2016/11",
      "affecting_title": "Scotland Act 2016"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2016/11",
      "affecting_title": "Scotland Act 2016"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2016/11",
      "affecting_title": "Scotland Act 2016"
    },
    {
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      "affecting_title": "Scotland Act 2016"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2016/11",
      "affecting_title": "Scotland Act 2016"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2016/11",
      "affecting_title": "Scotland Act 2016"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2016/11",
      "affecting_title": "Scotland Act 2016"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2016/11",
      "affecting_title": "Scotland Act 2016"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/schedule/38/paragraph/10",
    "retrieved_at": "2026-10-29T09:07:29.129035+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."
}