Amendments to the Income Tax (Trading and Other Income) Act 200512
In Schedule 417 (abbreviations and defined expressions), in the table in Part 2, after the entry relating to “sale proceeds of an animal” insert—
Scottish additional rate
section 6A of ITA 2007 (as applied by section 989 of that Act
Scottish basic rate
section 6A of ITA 2007 (as applied by section 989 of that Act
Scottish higher rate
section 6A of ITA 2007 (as applied by section 989 of that Act
Scottish taxpayer
section 989 of ITA 2007