Amendments to the Finance (No. 2) Act 200513
In the Finance (No. 2) Act 200518, in section 7 (charge to income tax on social security pension lump sum), in subsection (5)—
a
in paragraph (c) after “the basic rate” in the second place it occurs, insert “or, if P is a Scottish taxpayer, the Scottish basic rate”;
b
in paragraph (d) after “the higher rate” in the second place it occurs, insert “or, if P is a Scottish taxpayer, the Scottish higher rate”; and
c
in paragraph (e) after “the additional rate”, insert “or, if P is a Scottish taxpayer, the Scottish additional rate”.