{
  "url": "https://openlegislation.uk/scottish-water-transfer-of-functions-etc-tax-provisions-order-2002/article-3",
  "json_url": "https://openlegislation.uk/scottish-water-transfer-of-functions-etc-tax-provisions-order-2002/article-3.json",
  "legislation": "uksi/2002/653",
  "legislation_title": "The Scottish Water (Transfer of Functions, etc.) (Tax Provisions) Order 2002",
  "legislation_url": "https://openlegislation.uk/scottish-water-transfer-of-functions-etc-tax-provisions-order-2002",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Tax Provisions consequential on the transfer of functions etc. to Scottish Water",
  "text": "Articles 4 to 7 make provision in consequence of the transfer on 1st April 2002 of the functions, property and liabilities of the new water and sewerage authorities to Scottish Water by virtue of sections 21 and 22 of the Water Industry (Scotland) Act 2002.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Sections 21 and 22 come into force on 1st April 2002, being the day appointed by S.S.I. 2002/118."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/653/article/3",
    "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."
}