# The Scotland Act 1998 (Transitory and Transitional Provisions) (Grants to Members and Officeholders) Order 1999, Article 8: Treatment of grant for tax purposes


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.

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Source: https://www.legislation.gov.uk/uksi/1999/1081/article/8 (the official version)
Page: https://openlegislation.uk/scotland-act-1998-transitory-and-transitional-provisions-grants-to-members-and-officeholders-order-1999/article-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.