{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-38/paragraph-3",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-38/paragraph-3.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/38/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "After section 6 insert—\n“The Scottish basic, higher and additional rates\n6A (1) The Scottish basic rate, the Scottish higher rate and the Scottish additional rate for a tax year are calculated as follows.\nStep 1 Take the basic rate, higher rate or additional rate.\nStep 2 Deduct 10 percentage points.\nStep 3 Add the Scottish rate (if any) set by the Scottish Parliament for that year.\n(2) For provision about the setting of the Scottish rate, see 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"
    },
    {
      "type": "omitted",
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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/3",
    "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."
}