{
  "url": "https://openlegislation.uk/scotland-act-1998-transitory-and-transitional-provisions-scottish-parliamentary-pension-scheme-order-1999/article-N3",
  "json_url": "https://openlegislation.uk/scotland-act-1998-transitory-and-transitional-provisions-scottish-parliamentary-pension-scheme-order-1999/article-N3.json",
  "legislation": "uksi/1999/1082",
  "legislation_title": "The Scotland Act 1998 (Transitory and Transitional Provisions) (Scottish Parliamentary Pension Scheme) Order 1999",
  "legislation_url": "https://openlegislation.uk/scotland-act-1998-transitory-and-transitional-provisions-scottish-parliamentary-pension-scheme-order-1999",
  "path": "article/N3",
  "kind": "article",
  "number": "N3",
  "heading": "Deduction of tax from refunds of contributions",
  "text": "On making any repayment of contributions (including interest on contributions) under article N1, the Parliamentary corporation shall be entitled to deduct from the repayment any tax to which it may become chargeable under section 598(2) of the Taxes Act 1988 (charge to tax: repayment of employee’s contributions).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/1082/article/N3",
    "retrieved_at": "2026-10-29T10:50:54.717733+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."
}