Search Legislation

Scotland Act 1998

 Help about what version

What Version

  • Latest available (Revised)
  • Original (As enacted)
 Help about advanced features

Advanced Features

Changes over time for: Section 80G

 Help about opening options

Changes to legislation:

Scotland Act 1998, Section 80G is up to date with all changes known to be in force on or before 01 April 2020. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.

View outstanding changes

Changes and effects yet to be applied to the whole Act associated Parts and Chapters:

Whole provisions yet to be inserted into this Act (including any effects on those provisions):

[F180GSupplemental powers to modify enactmentsU.K.

This section has no associated Explanatory Notes

[F2(1)The Treasury may by order modify section 11A of the Income Tax Act 2007 (income charged at [F3Scottish] rates) for the purpose of altering—

(a)the definition of the income which is charged to income tax at [F4Scottish rates], or

(b)the application of the section in relation to a particular class of income which is so charged.

(1A)The Treasury may by order modify any enactment [F5so as to make any provision that they consider necessary or expedient in consequence of or in connection with—

(a)the powers of the Parliament under section 80C;

(b)a Scottish rate resolution].

(1B)If the Treasury consider it necessary or expedient to do so, they may by order provide that—

(a)[F6provision made by a Scottish rate resolution for a tax year,

(b)the absence of particular provision in a Scottish rate resolution for a tax year, or

(c)the absence of a Scottish rate resolution for a tax year,]

does not require any change in the amounts repayable or deductible under PAYE regulations between the beginning of that year and such later date as may be specified in the order.]

(2)The Treasury may by order make such modifications of any enactment as they consider necessary or expedient in consequence of or in connection [F7with an order under subsection (1), (1A) or (1B)]

F8( 3 ). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)An order under this section may, to the extent that the Treasury consider it to be appropriate, take effect retrospectively from the beginning of the tax year in which the order is made.

[F9(5)The power under subsection (1) does not include power to provide that any income which is—

(a)savings income, or

(b)dividend income which would otherwise be charged to income tax at a rate provided for under section 13 of the Income Tax Act 2007,

is income which is charged to income tax at a rate provided for under section 11A of that Act.]]

Textual Amendments

F1Pt. 4A Ch. 2 inserted (1.7.2012 with effect in accordance with s. 44(3)(a) of the amending Act) by Scotland Act 2012 (c. 11), ss. 25(3), 44(2)(b), (3)(a); S.I. 2015/2000, art. 3

F2Ss. 80G(1)-(1B) substituted for s. 80G(1) (17.7.2014) by Finance Act 2014 (c. 26), Sch. 38 para. 16(4)

F3Words in s. 80G(1) substituted (with effect in accordance with s. 13(15)(16) of the amending S.I.) by Scotland Act 2016 (c. 11), ss. 13(10)(a)(14), 72(3); S.I. 2016/1161, reg. 2

F4Words in s. 80G(1)(a) substituted (with effect in accordance with s. 13(15)(16) of the amending S.I.) by Scotland Act 2016 (c. 11), ss. 13(10)(b)(14), 72(3); S.I. 2016/1161, reg. 2

F5Words in s. 80G(1A) substituted (with effect in accordance with s. 13(15)(16) of the amending S.I.) by Scotland Act 2016 (c. 11), ss. 13(11)(14), 72(3); S.I. 2016/1161, reg. 2

F6S. 80G(1B)(a)-(c) substituted for s. 80G(1B)(a)(b) (with effect in accordance with s. 13(15)(16) of the amending S.I.) by Scotland Act 2016 (c. 11), ss. 13(12)(14), 72(3); S.I. 2016/1161, reg. 2

F7Words in s. 80G(2) substituted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 38 para. 16(5)

F8S. 80G(3) omitted (17.7.2014) by virtue of Finance Act 2014 (c. 26), Sch. 38 para. 16(6)

F9S. 80G(5) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 38 para. 16(7)

Back to top

Options/Help

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources