http://www.legislation.gov.uk/ukdsi/2021/9780348218800/signature
The Scottish Rates of Income Tax (Consequential Amendments) Order 2021
en
King's Printer of Acts of Parliament
2021-01-11
INCOME TAX
2021-01-01
This Order amends section 7(5A)(c) of the Finance (No. 2) Act 2005 (c. 22) so that Scottish taxpayers who receive a social security pension lump sum are taxed at the highest Scottish rate that would be applicable for a tax year if income tax were charged at Scottish rates on their income including savings and dividend income.
The Scottish Rates of Income Tax (Consequential Amendments) Order 2021
NameNameTwo of the Lords Commissioners of Her Majesty’s Treasury