{
  "url": "https://openlegislation.uk/scottish-rates-of-income-tax-consequential-amendments-order-2024/introduction",
  "json_url": "https://openlegislation.uk/scottish-rates-of-income-tax-consequential-amendments-order-2024/introduction.json",
  "legislation": "uksi/2024/1289",
  "legislation_title": "The Scottish Rates of Income Tax (Consequential Amendments) Order 2024",
  "legislation_url": "https://openlegislation.uk/scottish-rates-of-income-tax-consequential-amendments-order-2024",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 4th December 2024\nComing into force 5th December 2024\nThe Treasury make this Order in exercise of the powers conferred by section 80G(1A), (2) and (4) of the Scotland Act 1998.\nIn accordance with paragraphs 1 and 2 of Schedule 7 to that Act, a draft of this Order has been laid before and approved by a resolution of the House of Commons.",
  "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 (c. 26) and amended by section 13(11) of the Scotland Act 2016 (c. 11). Subsection (2) was amended by paragraph 16(5) of Schedule 38 to the Finance Act 2014."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Paragraph 1 of Schedule 7 was relevantly amended by paragraph 16(10) of Schedule 38 to the Finance Act 2014."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2024/1289/introduction",
    "retrieved_at": "2026-10-28T21:23:05.804141+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."
}