{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-38/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-38/paragraph-4.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/38/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "In section 10 (income charged at the basic, higher and additional rates: individuals)—\n(a) omit subsections (3B) and (3C), and\n(b) in subsection (4), at the appropriate place, insert—\n“section 11A (income charged at the Scottish basic, higher and additional rates),”.",
  "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/4",
    "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."
}