{
  "url": "https://openlegislation.uk/scotland-act-2012/section-27",
  "json_url": "https://openlegislation.uk/scotland-act-2012/section-27.json",
  "legislation": "ukpga/2012/11",
  "legislation_title": "Scotland Act 2012",
  "legislation_url": "https://openlegislation.uk/scotland-act-2012",
  "path": "section/27",
  "kind": "section",
  "number": "27",
  "heading": "Definition of Scottish taxpayer for Scottish variable rate",
  "text": "(1) In Part 4 of the 1998 Act (power to vary income tax rate), for subsections (1) to (6) of section 75 (Scottish taxpayers) substitute—\n“Sections 80D to 80F (definition of Scottish taxpayer) apply for the purposes of this Part.”\n(2) This section ceases to have effect at the end of the last year for which Part 4 has effect (see section 25(2) and (4)).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/11/section/27",
    "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."
}