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
”
.