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SCHEDULES

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

PART 1Amendments of ITA 2007

8In section 809H (charge on nominated income of long-term UK resident), for subsection (3A) substitute—

(3A)If the individual is a Scottish taxpayer for the relevant tax year, the individual is to be treated for the purpose of calculating income tax charged by virtue of subsection (2) as if the individual were not a Scottish taxpayer for that year.