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),