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Scotland Act 2012

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This is the original version (as it was originally enacted).

Section 25

SCHEDULE 2Scottish rate of income tax: consequential amendments

This schedule has no associated Explanatory Notes

1(1)The 1998 Act is amended as follows.

(2)In section 110 (Scottish taxpayers for social security purposes)—

(a)in subsection (2), after “the basic rate” insert “, higher rate or additional rate”;

(b)in that subsection, for the words in the brackets substitute “instead of the rate calculated under section 6(2B) of the Income Tax Act 2007”;

(c)in subsection (3), for the words from “whether Scotland is” to the end substitute “whether or not they have a close connection with Scotland”;

(d)in subsection (4), for “Part IV” substitute “Chapter 2 of Part 4A”.

(3)In Schedule 4 (enactments protected from modification by the Parliament), in paragraph 4(3), omit “, 77, 78”.

(4)In Schedule 7 (procedure for subordinate legislation)—

(a)for “Section 79” substitute “Section 80G”;

(b)in the Note relating to the entry for section 79—

(i)for “section 79” substitute “section 80G”, and

(ii)for “section 79(3)” substitute “section 80G(3)”.

2In Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (consequential amendments), omit paragraph 237.

3(1)The Commissioners for Revenue and Customs Act 2005 is amended as follows.

(2)In section 44 (payment into Consolidated Fund), omit subsection (3)(b).

(3)In Schedule 4 (consequential amendments), omit paragraphs 70 to 72.

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