This section has no associated Explanatory Notes
9In section 828B (conditions to be met for exemption where individual resident but not domiciled in the UK), in subsection (5), after “the basic rate” insert “, the Scottish basic rate”.
9In section 828B (conditions to be met for exemption where individual resident but not domiciled in the UK), in subsection (5), after “the basic rate” insert “, the Scottish basic rate”.