Amendments to the Income Tax Act 200714
1
The Income Tax Act 2007 is amended as follows.
2
In section 3119 (calculating total income), in subsection (2), after “the basic rate” insert “or the Scottish basic rate”.
3
In section 55B20 (entitlement to transferable tax allowance for married couples and civil partners)—
a
in paragraph (b) of subsection (2) after “the basic rate,” insert “the Scottish basic rate,”; and
b
in subsection (3) after “the basic rate” insert “or, in the case of a Scottish taxpayer, the Scottish basic rate”.
4
In section 55C (election to reduce personal allowance), in paragraph (c) of subsection (1), after “the basic rate,” insert “the Scottish basic rate,”.
5
In section 58 (meaning of “adjusted net income”), in subsection (2), at the end insert “or, in the case of a gift made by an individual who is a Scottish taxpayer for the tax year, by reference to the Scottish basic rate for the tax year”.
6
In section 41421 (relief for gifts to charity), in paragraph (a) of subsection (2) for “income tax at the basic rate, and” substitute—
income tax—
i
at the Scottish basic rate if the individual is a Scottish taxpayer for that tax year, or
ii
otherwise, at the basic rate, and
7
In section 415 (meaning of “grossed up amount”), at the end insert “, or, in the case of a gift made by an individual who is a Scottish taxpayer for that tax year, by reference to the Scottish basic rate for that tax year”.