http://www.legislation.gov.uk/ukpga/1998/46/section/80Scotland Act 1998An Act to provide for the establishment of a Scottish Parliament and Administration and other changes in the government of Scotland; to provide for changes in the constitution and functions of certain public authorities; to provide for the variation of the basic rate of income tax in relation to income of Scottish taxpayers in accordance with a resolution of the Scottish Parliament; to amend the law about parliamentary constituencies in Scotland; and for connected purposes.1998-11-19texttext/xmlenStatute Law Database2026-07-02Expert Participation2026-06-30 Scotland Act 1998s. 80C(2B)(2BA)Finance Act 2026Sch. 2 para. 1s. 8(2)-(4) Part IV80. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Pt. IV omitted (1.7.2012 with effect in accordance with s. 44(3)(a) of the amending Act) ) by virtue of Scotland Act 2012 (c. 11), ss. 25(2), 44(2)(b), (3)(a); S.I. 2015/2000, art. 2