SCHEDULES

SCHEDULE 38 Scottish basic, higher and additional rates of income tax

PART 1 Amendments of ITA 2007

2 In section 6 (the basic rate, higher rate and additional rate)—

(a) omit subsections (2A) to (2C), and

(b) in subsection (3), after “see—” insert—

“(za) section 6A (Scottish basic, higher and additional rates),”.