SCHEDULES

SCHEDULE 38 U.K.Scottish basic, higher and additional rates of income tax

PART 1 U.K.Amendments of ITA 2007

10 U.K.In section 989 (definitions for the purposes of the Income Tax Acts)—

(a) in the definitions of “additional rate”, “basic rate” and “higher rate”, omit “or (2B)”, and

(b) at the appropriate place, insert—

““Scottish additional rate” means the rate of income tax of that name calculated in accordance with section 6A,”,

““Scottish basic rate” means the rate of income tax of that name calculated in accordance with section 6A,”,

““Scottish higher rate” means the rate of income tax of that name calculated in accordance with section 6A,”,

““Scottish taxpayer” has the same meaning as in Chapter 2 of Part 4A of the Scotland Act 1998”.