European Union (Withdrawal) Act 2018 (c. 16)

SCHEDULES

SCHEDULE 3 U.K. Further amendments of devolution legislation and reporting requirement

Part 3 U.K. Other amendments of devolution legislation

Scotland Act 1998 U.K.

14 (1) Section 80D (Scottish taxpayers) is amended as follows. U.K.

(2) In subsection (4)—

(a) insert “ or ” at the end of paragraph (a), and

(b) omit paragraph (b) and the “or” at the end of it.

(3) In subsection (4B), for “any of paragraphs (a) to (c)” substitute “ paragraph (a) or (c) ”.

Commencement Information

I1 Sch. 3 para. 14 in force at 31.12.2020 with effect in relation to the tax year 2020-21 and subsequent tax years in accordance with reg. 12 of the commencing S.I. by S.I. 2020/1622, reg. 3(l) (with regs. 10, 22)