Search Legislation

Scotland Act 2016

 Help about what version

What Version

 Help about advanced features

Advanced Features

Changes over time for: Section 13

 Help about opening options

Alternative versions:

Changes to legislation:

Scotland Act 2016, Section 13 is up to date with all changes known to be in force on or before 31 October 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.

View outstanding changes

Changes and effects yet to be applied to Section 13:

  • specified provision(s) amendment to earlier commencing S.I. 2017/455, reg. 3 by S.I. 2019/1438 reg. 2

13Power of Scottish Parliament to set rates of income taxU.K.

This section has no associated Explanatory Notes

(1)Section 80C of the Scotland Act 1998 (power to set a Scottish rate for Scottish taxpayers) is amended as follows.

(2)In subsection (1) (power to set Scottish rate) for the words from “the Scottish rate” to the end substitute “ the Scottish basic rate, and any other rates, for the purposes of section 11A of the Income Tax Act 2007 (which provides for the income of Scottish taxpayers which is charged at those rates)”.

(3)For subsection (2) substitute—

(2A)Where a Scottish rate resolution sets more than one rate it must also set limits or make other provision to enable it to be ascertained, for the purposes of that section, which rates apply in relation to a Scottish taxpayer.

(2B)But a Scottish rate resolution may not provide for different rates to apply in relation to different types of income.

(2C)In this Chapter a “Scottish rate” means a rate set by a Scottish rate resolution.

(4)Omit subsection (4).

(5)In subsection (5) (Scottish rate to be a whole number or half a whole number)—

(a)for “The” substitute “A”, and

(b)at the end insert “, or zero”.

(6)In the title for “rate” substitute “rates”.

(7)Other provisions of Part 4A of the Scotland Act 1998 are amended as follows.

(8)In section 80A(1)(a) (overview of Part 4A) after “rate” insert “or rates”.

(9)Section 80G (supplemental powers to modify enactments) is amended as follows.

(10)In subsection (1) (power to modify section 11A of the Income Tax Act 2007)—

(a)in the words before paragraph (a) for “the Scottish basic, higher and additional” substitute “Scottish”, and

(b)in paragraph (a) for “the rates provided for under the section” substitute “Scottish rates”.

(11)In subsection (1A) (power to modify references to certain rates of income tax in relation to Scottish taxpayers) for the words after “enactment” substitute “so as to make any provision that they consider necessary or expedient in consequence of or in connection with—

(a)the powers of the Parliament under section 80C;

(b)a Scottish rate resolution”.

(12)In subsection (1B) (power to postpone effect of Scottish rate etc in relation to PAYE regulations) for paragraphs (a) and (b) substitute—

(a)provision made by a Scottish rate resolution for a tax year,

(b)the absence of particular provision in a Scottish rate resolution for a tax year, or

(c)the absence of a Scottish rate resolution for a tax year,.

(13)In section 80HA(3)(b) (report by the Comptroller and Auditor General: meaning of “Scottish rate provisions”) for the words from “the Scottish basic rate” to the end substitute “a Scottish rate”.

(14)This section comes into force on such day as the Treasury may by regulations appoint.

(15)The amendments made by this section have effect in relation to the tax year appointed by the Treasury by regulations and subsequent tax years.

(16)The tax year appointed under subsection (15) must begin on or after the day appointed under subsection (14).

(17)Regulations under this section must be made by statutory instrument.

Modifications etc. (not altering text)

C1S. 13(15): 2017-18 appointed as the first tax year by S.I. 2016/1161, reg. 3

Commencement Information

I1S. 13 in force at 30.11.2016 (with effect in accordance with reg. 3 of the commencing S.I.) by S.I. 2016/1161, reg. 2

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

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

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

Close

Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

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

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

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 enacted 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