Part 2U.K.Basic provisions

Chapter 2U.K.Rates at which income tax is charged

The ratesU.K.

F16AThe Scottish basic, higher and additional ratesU.K.

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Textual Amendments

F1S. 6A omitted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Scotland Act 2016 (c. 11), ss. 13(14), 14(5)(15), 72(3); S.I. 2016/1161, regs. 2, 3