{
  "url": "https://openlegislation.uk/scottish-water-transfer-of-functions-etc-tax-provisions-order-2002",
  "json_url": "https://openlegislation.uk/scottish-water-transfer-of-functions-etc-tax-provisions-order-2002.json",
  "id": "uksi/2002/653",
  "title": "The Scottish Water (Transfer of Functions, etc.) (Tax Provisions) Order 2002",
  "short_title": "Scottish Water (Transfer of Functions, etc.) (Tax Provisions) 2002",
  "long_title": "This Order makes provision consequential on the Water Industry (Scotland) Act 2002 (“the 2002 Act”). In particular it ensures that the transfer of functions, property and liabilities from the three Scottish water authorities to Scottish Water (the new body corporate established by the 2002 Act) on 1st April 2002 does not give rise to any adverse or beneficial tax consequences.",
  "citation": "S.I. 2002/653",
  "type": "uksi",
  "year": "2002",
  "number": "653",
  "version": "current",
  "date": "2002-03-11",
  "revised": false,
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  "provisions": [
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/scottish-water-transfer-of-functions-etc-tax-provisions-order-2002/introduction",
      "extent": null,
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      "parent": null
    },
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    },
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      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Tax Provisions consequential on the transfer of functions etc. to Scottish Water",
      "url": "https://openlegislation.uk/scottish-water-transfer-of-functions-etc-tax-provisions-order-2002/article-3",
      "extent": null,
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    },
    {
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    },
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      "heading": "Tax-free benefits",
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      "extent": null,
      "status": null,
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    },
    {
      "path": "article/7",
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      "number": "7",
      "heading": "Stamp Duty",
      "url": "https://openlegislation.uk/scottish-water-transfer-of-functions-etc-tax-provisions-order-2002/article-7",
      "extent": null,
      "status": null,
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    },
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      "heading": "Signature",
      "url": "https://openlegislation.uk/scottish-water-transfer-of-functions-etc-tax-provisions-order-2002/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/scottish-water-transfer-of-functions-etc-tax-provisions-order-2002/note",
      "extent": null,
      "status": null,
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    }
  ],
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  "pdfs": [
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      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2008-11-27",
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      "url": "https://openlegislation.uk/scottish-water-transfer-of-functions-etc-tax-provisions-order-2002/pdf/uksi_20020653_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2002/653/pdfs/uksi_20020653_en.pdf"
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  "made_under": [
    {
      "id": "ukpga/1998/46",
      "title": "Scotland Act 1998",
      "url": "https://openlegislation.uk/scotland-act-1998",
      "provisions": [
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  "changes_made_by": 4,
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/653",
    "retrieved_at": "2026-10-29T07:11:25.650837+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."
}