This section has no associated Explanatory Notes
3After section 6 insert—
“6AThe Scottish basic, higher and additional rates
(1)The Scottish basic rate, the Scottish higher rate and the Scottish additional rate for a tax year are calculated as follows.
Step 1
Take the basic rate, higher rate or additional rate.
Step 2
Deduct 10 percentage points.
Step 3
Add the Scottish rate (if any) set by the Scottish Parliament for that year.
(2)For provision about the setting of the Scottish rate, see Chapter 2 of Part 4A of the Scotland Act 1998.”