Search Legislation

The Devolved Income Tax Rates (Consequential Amendments) Order 2019

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This is the original version (as it was originally made).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.

Amendment of the Finance Act 2004

This section has no associated Explanatory Memorandum

6.—(1) Section 192B(1) (pensions: excessive relief at source under section 192 is amended as follows.

(2) In subsection (1), after “(2)” insert “, (3A)”.

(3) In each of subsections (1), (3) and (5), for “apply” substitute “are met”.

(4) In subsection (2)—

(a)in paragraph (a), for “is the basic rate” substitute “is not the Scottish basic rate”, and

(b)in paragraph (c), for “that rate” substitute “the relevant rate”.

(5) After subsection (3) insert—

(3A) The conditions are that—

(a)the relevant rate is not the Welsh basic rate for the tax year in which the payment of the contribution is made,

(b)the individual is a Welsh taxpayer for that tax year, and

(c)the Welsh basic rate for that tax year is lower than the relevant rate.

(3B) If the conditions in subsection (3A) are met, the amount of excessive relief given is an amount equal to the difference between the amount of relief given and the amount of relief which would have been given if the relevant rate were the Welsh basic rate for the tax year in which the payment is made..

(6) For subsection (4) substitute—

(4) The conditions are that—

(a)the relevant rate is not the basic rate for the tax year in which the payment of the contribution is made, and

(b)the individual is neither a Scottish taxpayer nor a Welsh taxpayer for that tax year, and

(c)the basic rate for that tax year is lower than the relevant rate..

(1)

Section 192B was inserted by article 4 of S.I. 2015/1810.

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