Finance Act 2014 (c. 26)

SCHEDULES

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

PART 1 U.K. Amendments of ITA 2007

4 U.K. 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),”.