Part 2

Basic provisions
Chapter 2

Rates at which income tax is charged

The rates

The Scottish basic, higher and additional rates
6A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 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