SCHEDULES

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

PART 1 U.K.Amendments of ITA 2007

6 U.K.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 ”.