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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)”.
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