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Scotland Act 2012

Schedule 2: Scottish rate of income tax: consequential amendments

226.This Schedule makes consequential amendments relating to the Scottish rate of income tax.

227.Paragraph 1(2) amends section 110 of the 1998 Act. That section provides that the Secretary of State may, by order, provide that individuals are, or are not, to be treated as if they were Scottish taxpayers (as defined for the purposes of the Scottish variable rate) for social security purposes. Paragraph 1(2) makes consequential amendments to that section as a result of the repeal of the Scottish variable rate and the introduction of the new Scottish rate.

228.Paragraph 1(4) amends Schedule 7 to the 1998 Act and sets out the relevant parliamentary procedure that is to apply to orders made under the new section 80G of the 1998 Act (as inserted by section 25 of this Act). Such orders, other than those made under section 80G(3), are subject to the draft affirmative procedure and in accordance with the normal conventions relating to tax legislation are to be laid before the House of Commons only. Orders under section 80G(3) are subject to the negative procedure and are also to be laid before the House of Commons only.

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