{
  "url": "https://openlegislation.uk/scottish-rates-of-income-tax-consequential-amendments-order-2021/introduction",
  "json_url": "https://openlegislation.uk/scottish-rates-of-income-tax-consequential-amendments-order-2021/introduction.json",
  "legislation": "uksi/2021/190",
  "legislation_title": "The Scottish Rates of Income Tax (Consequential Amendments) Order 2021",
  "legislation_url": "https://openlegislation.uk/scottish-rates-of-income-tax-consequential-amendments-order-2021",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 24th February 2021\nComing into force 25th February 2021\nThis Order is made by the Treasury in exercise of the powers conferred by section 80G(1A) and (4) of the Scotland Act 1998.\nA draft of this Order was laid before and approved by the House of Commons in accordance with paragraphs 1 and 2 of Schedule 7 to the Scotland Act 1998.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1998 c.46. Section 80G was inserted by section 25(3) of the Scotland Act 2012 (c.11). Subsection (1A) was inserted by paragraph 16(4) of Schedule 38 to the Finance Act 2014 and amended by section 13(11) of the Scotland Act 2016 (c.11)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Paragraph 1 of Schedule 7 was relevantly amended by paragraph 16(10)(b) of Schedule 38 to the Finance Act 2014 (c.26)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/190/introduction",
    "retrieved_at": "2026-10-28T22:17:01.549700+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."
}