{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-1008",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-1008.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/1008",
  "kind": "section",
  "number": "1008",
  "heading": "Scotland",
  "text": "(1) In the application of the Income Tax Acts to Scotland—\n“assignment” means an assignation,\n“estate in land” includes the land, and\n“surrender” includes renunciation.\n(2) In the application of the Income Tax Acts to Scotland, any reference to property or rights being held on trust or on trusts is a reference to the property or rights being held in trust.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/1008",
    "retrieved_at": "2026-10-29T09:13:03.599581+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."
}