Part 4ATaxation

F1CHAPTER 2Income Tax

80GSupplemental powers to modify enactments

F2(1)

The Treasury may by order modify section 11A of the Income Tax Act 2007 (income charged at F3Scottish rates) for the purpose of altering—

(a)

the definition of the income which is charged to income tax at F4Scottish rates, or

(b)

the application of the section in relation to a particular class of income which is so charged.

(1A)

The Treasury may by order modify any enactment F5so 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.

(1B)

If the Treasury consider it necessary or expedient to do so, they may by order provide that—

(a)

F6provision 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,

does not require any change in the amounts repayable or deductible under PAYE regulations between the beginning of that year and such later date as may be specified in the order.

(2)

The Treasury may by order make such modifications of any enactment as they consider necessary or expedient in consequence of or in connection F7with an order under subsection (1), (1A) or (1B)

F8 (3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)

An order under this section may, to the extent that the Treasury consider it to be appropriate, take effect retrospectively from the beginning of the tax year in which the order is made.

F9(5)

The power under subsection (1) does not include power to provide that any income which is—

(a)

savings income, or

(b)

dividend income which would otherwise be charged to income tax at a rate provided for under section 13 of the Income Tax Act 2007,

is income which is charged to income tax at a rate provided for under section 11A of that Act.