http://www.legislation.gov.uk/ukpga/1998/46/section/80GScotland 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 Database2026-09-21Expert Participation2026-09-16 Part 4ACHAPTER 280G1The Treasury may by order modify section 11A of the Income Tax Act 2007 (income charged at Scottish rates) for the purpose of altering—athe definition of the income which is charged to income tax at Scottish rates, orbthe application of the section in relation to a particular class of income which is so charged.1AThe Treasury may by order modify any enactment so as to make any provision that they consider necessary or expedient in consequence of or in connection with—athe powers of the Parliament under section 80C;ba Scottish rate resolution.1BIf the Treasury consider it necessary or expedient to do so, they may by order provide that—aprovision made by a Scottish rate resolution for a tax year,bthe absence of particular provision in a Scottish rate resolution for a tax year, orcthe 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. 2The Treasury may by order make such modifications of any enactment as they consider necessary or expedient in consequence of or in connection with an order under subsection (1), (1A) or (1B) 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4An 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.5The power under subsection (1) does not include power to provide that any income which is—asavings income, orbdividend 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.Words in s. 80G(1) substituted (with effect in accordance with s. 13(15)(16) of the amending S.I.) by Scotland Act 2016 (c. 11), ss. 13(10)(a)(14), 72(3); S.I. 2016/1161, reg. 2Words in s. 80G(1A) substituted (with effect in accordance with s. 13(15)(16) of the amending S.I.) by Scotland Act 2016 (c. 11), ss. 13(11)(14), 72(3); S.I. 2016/1161, reg. 2S. 80G(1B)(a)-(c) substituted for s. 80G(1B)(a)(b) (with effect in accordance with s. 13(15)(16) of the amending S.I.) by Scotland Act 2016 (c. 11), ss. 13(12)(14), 72(3); S.I. 2016/1161, reg. 2Ss. 80G(1)-(1B) substituted for s. 80G(1) (17.7.2014) by Finance Act 2014 (c. 26), Sch. 38 para. 16(4)S. 80G(3) omitted (17.7.2014) by virtue of Finance Act 2014 (c. 26), Sch. 38 para. 16(6)S. 80G(5) inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 38 para. 16(7)Pt. 4A inserted (1.7.2012) by Scotland Act 2012 (c. 11), ss. 23(2), 44(2)(b)Words in s. 80G(2) substituted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 38 para. 16(5)Words in s. 80G(1)(a) substituted (with effect in accordance with s. 13(15)(16) of the amending S.I.) by Scotland Act 2016 (c. 11), ss. 13(10)(b)(14), 72(3); S.I. 2016/1161, reg. 2Pt. 4A Ch. 2 inserted (1.7.2012 with effect in accordance with s. 44(3)(a) of the amending Act) by Scotland Act 2012 (c. 11), ss. 25(3), 44(2)(b), (3)(a); S.I. 2015/2000, art. 3