{
  "url": "https://openlegislation.uk/scotland-act-1998-transitory-and-transitional-provisions-grants-to-members-and-officeholders-order-1999/article-8",
  "json_url": "https://openlegislation.uk/scotland-act-1998-transitory-and-transitional-provisions-grants-to-members-and-officeholders-order-1999/article-8.json",
  "legislation": "uksi/1999/1081",
  "legislation_title": "The Scotland Act 1998 (Transitory and Transitional Provisions) (Grants to Members and Officeholders) Order 1999",
  "legislation_url": "https://openlegislation.uk/scotland-act-1998-transitory-and-transitional-provisions-grants-to-members-and-officeholders-order-1999",
  "path": "article/8",
  "kind": "article",
  "number": "8",
  "heading": "Treatment of grant for tax purposes",
  "text": "Any grant paid under this Order shall, for the purposes of section 190 of the Income and Corporation Taxes Act 1988, be deemed to have been paid under section 81(3) of the Scotland Act 1998.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1; section 190 was amended by the Ministerial and other Pensions Act 1991 (c. 5), section 4(10)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/1081/article/8",
    "retrieved_at": "2026-10-29T10:50:56.273615+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."
}