Search Legislation

The Scottish Rate of Income Tax (Consequential Amendments) Order 2015

What Version

 Help about what version
  • Latest available (Revised)
  • Original (As made)

Opening Options

 Help about opening options

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Amendments to the Finance Act 2004

This section has no associated Explanatory Memorandum

7.—(1) The Finance Act 2004 is amended as follows.

(2) In section 227(1) (annual allowance charge), in subsection (4A)—

(a)in paragraph (a) after “the basic rate” in the first place it occurs, insert “or, in the case of a Scottish taxpayer, the Scottish basic rate”;

(b)in paragraph (b) after “the higher rate” in the first place it occurs, insert “or, in the case of a Scottish taxpayer, the Scottish higher rate”; and

(c)in paragraph (c) after “the additional rate”, insert “or, in the case of a Scottish taxpayer, the Scottish additional rate”.

(3) In section 237B(2) (liability of scheme administrator for annual allowance charge), in subsection (4)—

(a)in paragraph (a)—

(i)after “the additional rate” in the first place it occurs, insert “or the Scottish additional rate”; and

(ii)after “the additional rate” in the second place it occurs, insert “or, in the case of a Scottish taxpayer, the Scottish additional rate,”;

(b)in paragraph (b)—

(i)after “the higher rate” in the first place it occurs insert “or the Scottish higher rate”; and

(ii)after “the higher rate” in the second place it occurs insert “or, in the case of a Scottish taxpayer, the Scottish higher rate”; and

(c)in paragraph (c) after “basic rate” insert “or, in the case of a Scottish taxpayer, the Scottish basic rate”.

(4) In section 280 (abbreviations and general index), in subsection (2) after the entry relating to “scheme sanction charge” insert—

Scottish additional rate

section 6A of ITA 2007 (as applied by section 989 of that Act)

Scottish basic rate

section 6A of ITA 2007 (as applied by section 989 of that Act)

Scottish higher rate

section 6A of ITA 2007 (as applied by section 989 of that Act)

Scottish taxpayer

section 989 of ITA 2007..

(1)

Section 227(4A) was inserted by section 3(4) of the Finance Act 2011 and amended by paragraph 63(5) of Schedule 1 to the Taxation of Pensions Act 2014 (c. 30).

(2)

Section 237B was inserted by paragraph 15 of Schedule 17 to the Finance Act 2011.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Memorandum

Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources