SCHEDULES

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

PART 1Amendments of ITA 2007

6

In section 13 (income charged at the dividend ordinary, upper and additional rates)—

a

in subsection (1)(b), after “the basic rate,” insert “ or the Scottish basic rate, ”,

b

in subsection (2)(b), after “the higher rate,” insert “ or the Scottish higher rate, ”,

c

in subsection (2A)(b), after “the additional rate,” insert “ or the Scottish additional rate, ”,

d

in subsection (3), after “section 10” insert “ or 11A ”, and

e

in subsection (4), after “the basic, higher or additional rate” insert “ or the Scottish basic, higher or additional rate ”.