{
  "url": "https://openlegislation.uk/scottish-rate-of-income-tax-consequential-amendments-order-2015/article-14",
  "json_url": "https://openlegislation.uk/scottish-rate-of-income-tax-consequential-amendments-order-2015/article-14.json",
  "legislation": "uksi/2015/1810",
  "legislation_title": "The Scottish Rate of Income Tax (Consequential Amendments) Order 2015",
  "legislation_url": "https://openlegislation.uk/scottish-rate-of-income-tax-consequential-amendments-order-2015",
  "path": "article/14",
  "kind": "article",
  "number": "14",
  "heading": "Amendments to the Income Tax Act 2007",
  "text": "(1) The Income Tax Act 2007 is amended as follows.\n(2) In section 31 (calculating total income), in subsection (2), after “the basic rate” insert “or the Scottish basic rate”.\n(3) In section 55B (entitlement to transferable tax allowance for married couples and civil partners)—\n(a) in paragraph (b) of subsection (2) after “the basic rate,” insert “the Scottish basic rate,”; and\n(b) in subsection (3) after “the basic rate” insert “or, in the case of a Scottish taxpayer, the Scottish basic rate”.\n(4) In section 55C (election to reduce personal allowance), in paragraph (c) of subsection (1), after “the basic rate,” insert “the Scottish basic rate,”.\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Art. 14(5)-(7) omitted (6.4.2018 in relation to the tax year commencing on 6.4.2018 and subsequent tax years) by virtue of The Scottish Rates of Income Tax (Consequential Amendments) Order 2018 (S.I. 2018/459), arts. 1, 8(2)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 14 in force at 21.10.2015, see art. 1(1)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 31(2) was amended by paragraph 12 of Schedule 1 to the Finance Act 2008 and section 11(4) of the Finance Act 2014."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Sections 55B and 55C were inserted by section 11(2) of the Finance Act 2014."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/1810/article/14",
    "retrieved_at": "2026-10-28T23:31:16.165408+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."
}