The Scotland Act 2016 (Income Tax Consequential Amendments) Regulations 2017
1Citation, commencement and effect
2Amendments to the Finance Act 2004
3(1) Section 192 (relief at source) is amended as follows....
4(1) Section 227 (annual allowance charge) is amended as follows....
5(1) Section 237B (liability of scheme administrator) is amended as...
6In section 279(1) (other definitions) after the definition of “pensionable...
7In section 280(2) (abbreviations and general index), omit the entries...
8Amendments to the Income Tax (Trading and Other Income) Act 2005
9Amendments to the Finance (No.2) Act 2005
10Amendments to the Income Tax Act 2007

2017 No. 468

Income Tax

The Scotland Act 2016 (Income Tax Consequential Amendments) Regulations 2017

Made

Coming into force in accordance with regulation 1

A draft of these Regulations was laid before and approved by the House of Commons in accordance with section 15(12) of the Scotland Act 20161.

The Treasury, in exercise of the power conferred by section 15(8) and (9) of the Scotland Act 2016 makes the following Regulations: