This section has no associated Explanatory Notes
15(1)TCGA 1992 is amended as follows.
(2)In section 4 (rates of capital gains tax), in subsections (4) and (5), after “the higher rate” insert “, the Scottish higher rate”.
(3)In section 4A (section 4: special cases), in subsection (5), after “at the higher rate” insert “, the Scottish higher rate”.
(4)The amendments made by this paragraph have effect in relation to the tax year appointed by the Treasury under section 25(5) of the Scotland Act 2012 and subsequent tax years.