{
  "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-101",
  "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-101.json",
  "legislation": "asp/2014/16",
  "legislation_title": "Revenue Scotland and Tax Powers Act 2014",
  "legislation_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014",
  "path": "section/101",
  "kind": "section",
  "number": "101",
  "heading": "References to the “taxpayer”",
  "text": "In sections 102 to 105 “taxpayer” means—\n(a) in relation to an assessment under section 98, the person chargeable to the tax,\n(b) in relation to an assessment under section 99, the person mentioned in section 99(1).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 101 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2014/16/section/101",
    "retrieved_at": "2026-10-29T20:14:01.828273+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."
}