{
  "url": "https://openlegislation.uk/scotland-act-2012-section-25-appointed-years-order-2015/article-3",
  "json_url": "https://openlegislation.uk/scotland-act-2012-section-25-appointed-years-order-2015/article-3.json",
  "legislation": "uksi/2015/2000",
  "legislation_title": "The Scotland Act 2012, Section 25 (Appointed Years) Order 2015",
  "legislation_url": "https://openlegislation.uk/scotland-act-2012-section-25-appointed-years-order-2015",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Appointed years",
  "text": "The tax year 2016-17 is appointed under section 25(5) of the Scotland Act 2012 as the first tax year for which a Scottish rate resolution made by the Scottish Parliament under section 80C of the Scotland Act 1998 (power to set Scottish rate for Scottish taxpayers) is to have effect.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 80C was inserted by section 25(3) of the Scotland Act 2012."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/2000/article/3",
    "retrieved_at": "2026-10-28T23:29:27.681288+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."
}