{
  "url": "https://openlegislation.uk/scotland-act-2012/section-26",
  "json_url": "https://openlegislation.uk/scotland-act-2012/section-26.json",
  "legislation": "ukpga/2012/11",
  "legislation_title": "Scotland Act 2012",
  "legislation_url": "https://openlegislation.uk/scotland-act-2012",
  "path": "section/26",
  "kind": "section",
  "number": "26",
  "heading": "Income tax for Scottish taxpayers",
  "text": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": "repealed",
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 26 omitted (17.7.2014) by virtue of Finance Act 2014 (c. 26), Sch. 38 para. 17(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/11/section/26",
    "retrieved_at": "2026-10-29T09:08:48.797797+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."
}