{
  "url": "https://openlegislation.uk/scotland-act-1998/part-4A/chapter-2",
  "json_url": "https://openlegislation.uk/scotland-act-1998/part-4A/chapter-2.json",
  "legislation": "ukpga/1998/46",
  "legislation_title": "Scotland Act 1998",
  "legislation_url": "https://openlegislation.uk/scotland-act-1998",
  "path": "part/4A/chapter/2",
  "kind": "chapter",
  "number": "2",
  "heading": "Income Tax",
  "text": null,
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 4A Ch. 2 inserted (1.7.2012 with effect in accordance with s. 44(3)(a) of the amending Act) by Scotland Act 2012 (c. 11), ss. 25(3), 44(2)(b), (3)(a); S.I. 2015/2000, art. 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1998/46/part/4A/chapter/2",
    "retrieved_at": "2026-10-31T10:33:08.185252+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."
}