SCHEDULE 2Scottish rate of income tax: consequential amendments
1
(1)
The 1998 Act is amended as follows.
(2)
In section 110 (Scottish taxpayers for social security purposes)—
F1(a)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1(b)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c)
in subsection (3), for the words from “whether Scotland is” to the end substitute “
whether or not they have a close connection with Scotland
”
;
(d)
in subsection (4), for “Part IV” substitute “
Chapter 2 of Part 4A
”
.
(3)
In Schedule 4 (enactments protected from modification by the Parliament), in paragraph 4(3), omit “, 77, 78”.
F2(4)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
In Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (consequential amendments), omit paragraph 237.
3
(1)
The Commissioners for Revenue and Customs Act 2005 is amended as follows.
(2)
In section 44 (payment into Consolidated Fund), omit subsection (3)(b).
(3)
In Schedule 4 (consequential amendments), omit paragraphs 70 to 72.