12. In Schedule 4(1) (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”.”. |
Part 2 of Schedule 4 was amended by paragraph 63 of Schedule 1 to the Finance Act 2008 and Part 1 of Schedule 3 to the Corporation Tax Act 2009 (c. 4).