{
  "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-5",
  "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-5.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/5",
  "kind": "section",
  "number": "5",
  "heading": "Payments into the Scottish Consolidated Fund",
  "text": "(1) Revenue Scotland must pay money received in the exercise of its functions into the Scottish Consolidated Fund.\n(2) But Revenue Scotland may do so after deduction of payments in connection with repayments, including payments of interest on—\n(a) repayments, or\n(b) payments treated as repayments.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 5 in force at 1.1.2015 by S.S.I. 2014/370, art. 2, sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2014/16/section/5",
    "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."
}