{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-38/paragraph-11",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-38/paragraph-11.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/38/paragraph/11",
  "kind": "paragraph",
  "number": "11",
  "heading": null,
  "text": "In Schedule 4 (index of defined expressions), at the appropriate place, insert—\n“\nScottish additional rate\nsection 6A (as applied by section 989)”\n”\n“\nScottish basic rate\nsection 6A (as applied by section 989)\n”\n“\nScottish higher rate\nsection 6A (as applied by section 989)\n”\n“\nScottish taxpayer\nsection 989\n”",
  "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"
    },
    {
      "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"
    },
    {
      "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/11",
    "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."
}