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					<dc:identifier>http://www.legislation.gov.uk/ukpga/1998/46/section/80H</dc:identifier><dc:title>Scotland Act 1998</dc:title><dc:description>An 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.</dc:description><dc:date>1998-11-19</dc:date><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2026-09-21</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2026-09-16</dct:valid>
					
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					<ukm:PrimaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="primary"/><ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="1998"/><ukm:Number Value="46"/><ukm:EnactmentDate Date="1998-11-19"/><ukm:ISBN Value="010544698X"/></ukm:PrimaryMetadata>
					

                    
									 
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/1998/46/body" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/46/body" NumberOfProvisions="163" RestrictExtent="E+W+S+N.I." RestrictStartDate="2026-09-16"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/1998/46/part/4A" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/46/part/4A" NumberOfProvisions="17" id="part-4A" RestrictExtent="E+W+S+N.I." RestrictStartDate="2026-09-16"><Number><Strong><Addition ChangeId="key-af17c17310905c28ed55bf5db3825706-1457452057076" CommentaryRef="key-af17c17310905c28ed55bf5db3825706">Part 4A</Addition></Strong></Number><Title><Addition ChangeId="key-af17c17310905c28ed55bf5db3825706-1457452057076" CommentaryRef="key-af17c17310905c28ed55bf5db3825706">Taxation</Addition></Title><Chapter DocumentURI="http://www.legislation.gov.uk/ukpga/1998/46/part/4A/chapter/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/46/part/4A/chapter/2" NumberOfProvisions="8" id="part-4A-chapter-2" RestrictExtent="E+W+S+N.I." RestrictStartDate="2026-09-16"><Number><Addition ChangeId="key-fb9440768736e26e8b19301ef62c2a7f-1457452113740" CommentaryRef="key-fb9440768736e26e8b19301ef62c2a7f">CHAPTER 2</Addition></Number><Title><Addition ChangeId="key-fb9440768736e26e8b19301ef62c2a7f-1457452113740" CommentaryRef="key-fb9440768736e26e8b19301ef62c2a7f">Income Tax</Addition></Title><P1group RestrictStartDate="2012-07-01"><Title><Addition ChangeId="key-fb9440768736e26e8b19301ef62c2a7f-1457452113740" CommentaryRef="key-fb9440768736e26e8b19301ef62c2a7f">Reimbursement of expenses</Addition></Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1998/46/section/80H" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/46/section/80H" id="section-80H"><Pnumber PuncAfter=""><Addition ChangeId="key-fb9440768736e26e8b19301ef62c2a7f-1457452113740" CommentaryRef="key-fb9440768736e26e8b19301ef62c2a7f">80H</Addition></Pnumber><P1para><Text><Addition ChangeId="key-fb9440768736e26e8b19301ef62c2a7f-1457452113740" CommentaryRef="key-fb9440768736e26e8b19301ef62c2a7f">The Scottish Ministers may reimburse any Minister of the Crown or government department for administrative expenses incurred by virtue of this Chapter at any time after the passing of the Scotland Act 2012 by the Minister or department.</Addition></Text></P1para></P1></P1group></Chapter></Part></Body></Primary><Commentaries><Commentary id="key-af17c17310905c28ed55bf5db3825706" Type="F"><Para><Text>Pt. 4A inserted (1.7.2012) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2012/11" id="c35u5ota2-00016" Class="UnitedKingdomPublicGeneralAct" Year="2012" Number="11" Title="Scotland Act 2012">Scotland Act 2012 (c. 11)</Citation>, <CitationSubRef CitationRef="c35u5ota2-00016" id="c35u5ota2-00017" URI="http://www.legislation.gov.uk/id/ukpga/2012/11/section/23/2" SectionRef="section-23-2" Operative="true">ss. 23(2)</CitationSubRef>, <CitationSubRef CitationRef="c35u5ota2-00016" id="c35u5ota2-00018" URI="http://www.legislation.gov.uk/id/ukpga/2012/11/section/44/2/b" SectionRef="section-44-2-b">44(2)(b)</CitationSubRef></Text></Para></Commentary><Commentary id="key-fb9440768736e26e8b19301ef62c2a7f" Type="F"><Para><Text>Pt. 4A Ch. 2 inserted (1.7.2012 with effect in accordance with s. 44(3)(a) of the amending Act) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2012/11" id="cbjd0icv2-00019" Class="UnitedKingdomPublicGeneralAct" Year="2012" Number="11" Title="Scotland Act 2012">Scotland Act 2012 (c. 11)</Citation>, <CitationSubRef CitationRef="cbjd0icv2-00019" id="cbjd0icv2-00020" URI="http://www.legislation.gov.uk/id/ukpga/2012/11/section/25/3" SectionRef="section-25-3" Operative="true">ss. 25(3)</CitationSubRef>, <CitationSubRef CitationRef="cbjd0icv2-00019" id="cbjd0icv2-00021" URI="http://www.legislation.gov.uk/id/ukpga/2012/11/section/44/2/b" SectionRef="section-44-2-b">44(2)(b)</CitationSubRef>, <CitationSubRef CitationRef="cbjd0icv2-00019" id="cbjd0icv2-00022" URI="http://www.legislation.gov.uk/id/ukpga/2012/11/section/44/3/a" SectionRef="section-44-3-a">(3)(a)</CitationSubRef>; <Citation URI="http://www.legislation.gov.uk/id/uksi/2015/2000" id="cbjd0icv2-00023" Class="UnitedKingdomStatutoryInstrument" Year="2015" Number="2000" Title="The Scotland Act 2012, Section 25 (Appointed Years) Order 2015">S.I. 2015/2000</Citation>, <CitationSubRef CitationRef="cbjd0icv2-00023" id="cbjd0icv2-00024" URI="http://www.legislation.gov.uk/id/uksi/2015/2000/article/3" SectionRef="article-3">art. 3</CitationSubRef></Text></Para></Commentary></Commentaries></Legislation>