SCHEDULES
SCHEDULE 38Scottish basic, higher and additional rates of income tax
PART 1Amendments of ITA 2007
4
In section 10 (income charged at the basic, higher and additional rates: individuals)—
a
omit subsections (3B) and (3C), and
b
in subsection (4), at the appropriate place, insert—
section 11A (income charged at the Scottish basic, higher and additional rates),