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Scotland Act 2012

Scotland Act 2012

2012 CHAPTER 11

Commentary on Sections (and Schedules)

Part 3: Finance

Section 27: Definition of Scottish taxpayer for Scottish variable rate

142.This section ensures that the definition of a Scottish taxpayer for the Scottish rate of income tax will also be applied to the Scottish variable rate (SVR).

143.Subsection (1) replaces the definition of a Scottish taxpayer used for SVR set out in section 75 Scotland Act 1998 with the definition proposed for the Scottish rate of income tax. The definition of a Scottish taxpayer for the Scottish rate of income tax is inserted as new section 80D of the 1998 Act by section 25(3) of this Act.

144.Subsection (2) ensures that when the Scottish rate of income tax replaces SVR this section will cease to have effect at the end of the last tax year for which SVR applies. Sections 25(2) and (4) of this Act provide for the repeal of the provisions on SVR.

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