http://www.legislation.gov.uk/ukpga/1998/46/section/74/1999-08-06Scotland Act 1998An Act to provide for the establishment of a Scottish Parliament and Administration and other changes in the government of Scotland; to provide for changes in the constitution and functions of certain public authorities; to provide for the variation of the basic rate of income tax in relation to income of Scottish taxpayers in accordance with a resolution of the Scottish Parliament; to amend the law about parliamentary constituencies in Scotland; and for connected purposes.1998-11-19texttext/xmlenStatute Law Database2024-06-101999-08-06 Part IV The tax-varying power Supplemental provision with respect to resolutions.741This section applies to any resolution of the Parliament (“a tax-varying resolution”) which—aprovides, in accordance with section 73, for an increase or reduction for Scottish taxpayers of the basic rate for any year of assessment, orbcancels a previous resolution of the Parliament providing for such an increase or reduction.2Subject to subsection (3), a tax-varying resolution—amust be expressed so as to relate to no more than a single year of assessment beginning after, but no more than twelve months after, the passing of the resolution, butbshall have effect in relation to a determination by the Parliament of the United Kingdom of the rate to be the basic rate for that year irrespective of whether that determination had been made at the time of the passing of the resolution.3Subsection (2) shall not prevent a tax-varying resolution relating to any year of assessment from being passed and having effect where—aa determination by the Parliament of the United Kingdom of the rate to be the basic rate for that year is made after, or less than a month before, the beginning of that year,bthat determination is not confined to the passing of the enactment by which a determination of the same rate by a PCTA resolution is ratified, andcthe tax-varying resolution is passed within the period of one month beginning with the day of the making by the Parliament of the United Kingdom of its determination.4Where, in a case to which subsection (3) applies, a tax-varying resolution is passed after the beginning of the year of assessment to which it relates—athe resolution shall have effect as from the beginning of that year, andball such payments, repayments, deductions and other adjustments shall be made as are required to restore the position to what it would have been if the resolution had been passed before the beginning of that year.5Standing orders shall ensure that only a member of the Scottish Executive may move a motion for a tax-varying resolution.6A tax-varying resolution shall not be passed so as to have effect in relation to any year of assessment before the year 2000-01.7Subsections (4) and (5) of section 73 apply for the purposes of this section as they apply for the purposes of that section.
This XML file does not appear to have any style information associated with it. The document tree is shown below.
<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/ukpga/1998/46/1999-08-06" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/46" NumberOfProvisions="273" RestrictEndDate="2000-04-01" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0" RestrictStartDate="1999-08-06" RestrictExtent="E+W+S+N.I.">
<ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
<dc:identifier>http://www.legislation.gov.uk/ukpga/1998/46/section/74/1999-08-06</dc:identifier>
<dc:title>Scotland Act 1998</dc:title>
<dc:description>An Act to provide for the establishment of a Scottish Parliament and Administration and other changes in the government of Scotland; to provide for changes in the constitution and functions of certain public authorities; to provide for the variation of the basic rate of income tax in relation to income of Scottish taxpayers in accordance with a resolution of the Scottish Parliament; to amend the law about parliamentary constituencies in Scotland; and for connected purposes.</dc:description>
<dc:date>1998-11-19</dc:date>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-06-10</dc:modified>
<dct:valid>1999-08-06</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/1998/46/section/74/1999-08-06/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/1998/46/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/notes" href="http://www.legislation.gov.uk/id/ukpga/1998/46/section/74/notes" title="Explanatory Notes"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/notes/toc" href="http://www.legislation.gov.uk/ukpga/1998/46/notes/contents" title="Explanatory Notes Table of Contents"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/1998/46/1999-08-06" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/1998/46/introduction/1999-08-06" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/1998/46/body/1999-08-06" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/1998/46/schedules/1999-08-06" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/1998/46/section/74/1999-08-06/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/1998/46/section/74/1999-08-06/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/1998/46/section/74/1999-08-06/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/1998/46/section/74/1999-08-06/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/1998/46/section/74/1999-08-06/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/1998/46/section/74/1999-08-06/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/1998/46/section/74/1999-08-06/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/1998/46/contents/1999-08-06" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1998/46/section/74/enacted" title="enacted"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1998/46/section/74/1999-05-06" title="1999-05-06"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1998/46/section/74" title="current"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/1998/46/1999-08-06" title="Entire legislation"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/1998/46/section/73/1999-08-06" title="Provision; Section 73"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/1998/46/section/73/1999-08-06" title="Provision; Section 73"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/1998/46/section/75/1999-08-06" title="Provision; Section 75"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/1998/46/section/75/1999-08-06" title="Provision; Section 75"/>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="1998"/>
<ukm:Number Value="46"/>
<ukm:EnactmentDate Date="1998-11-19"/>
<ukm:ISBN Value="010544698X"/>
</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/ukpga/1998/46/pdfs/ukpga_19980046_en.pdf" Date="2015-02-15"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="344"/>
<ukm:BodyParagraphs Value="133"/>
<ukm:ScheduleParagraphs Value="211"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="0"/>
</ukm:Statistics>
</ukm:Metadata>
<Primary>
<Body DocumentURI="http://www.legislation.gov.uk/ukpga/1998/46/body/1999-08-06" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/46/body" NumberOfProvisions="133" RestrictEndDate="2012-07-01" RestrictExtent="E+W+S+N.I." RestrictStartDate="1999-05-06">
<Part DocumentURI="http://www.legislation.gov.uk/ukpga/1998/46/part/IV/1999-08-06" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/46/part/IV" NumberOfProvisions="8" RestrictEndDate="2012-07-01" RestrictStartDate="1999-05-06" id="part-IV">
<Number>Part IV</Number>
<Title> The tax-varying power</Title>
<P1group RestrictStartDate="1999-05-06">
<Title> Supplemental provision with respect to resolutions.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1998/46/section/74/1999-08-06" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/46/section/74" id="section-74">
<Pnumber>74</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1998/46/section/74/1/1999-08-06" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/46/section/74/1" id="section-74-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
This section applies to any resolution of the Parliament (“
<Term id="term-a-tax-varying-resolution">a tax-varying resolution</Term>
”) which—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1998/46/section/74/1/a/1999-08-06" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/46/section/74/1/a" id="section-74-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>provides, in accordance with section 73, for an increase or reduction for Scottish taxpayers of the basic rate for any year of assessment, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1998/46/section/74/1/b/1999-08-06" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/46/section/74/1/b" id="section-74-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>cancels a previous resolution of the Parliament providing for such an increase or reduction.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1998/46/section/74/2/1999-08-06" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/46/section/74/2" id="section-74-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>Subject to subsection (3), a tax-varying resolution—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1998/46/section/74/2/a/1999-08-06" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/46/section/74/2/a" id="section-74-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>must be expressed so as to relate to no more than a single year of assessment beginning after, but no more than twelve months after, the passing of the resolution, but</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1998/46/section/74/2/b/1999-08-06" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/46/section/74/2/b" id="section-74-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>shall have effect in relation to a determination by the Parliament of the United Kingdom of the rate to be the basic rate for that year irrespective of whether that determination had been made at the time of the passing of the resolution.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1998/46/section/74/3/1999-08-06" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/46/section/74/3" id="section-74-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Subsection (2) shall not prevent a tax-varying resolution relating to any year of assessment from being passed and having effect where—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1998/46/section/74/3/a/1999-08-06" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/46/section/74/3/a" id="section-74-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>a determination by the Parliament of the United Kingdom of the rate to be the basic rate for that year is made after, or less than a month before, the beginning of that year,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1998/46/section/74/3/b/1999-08-06" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/46/section/74/3/b" id="section-74-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>
that determination is not confined to the passing of the enactment by which a determination of the same rate by a
<Acronym Expansion="Provisional Collection of Taxes Act">PCTA</Acronym>
resolution is ratified, and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1998/46/section/74/3/c/1999-08-06" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/46/section/74/3/c" id="section-74-3-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>the tax-varying resolution is passed within the period of one month beginning with the day of the making by the Parliament of the United Kingdom of its determination.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1998/46/section/74/4/1999-08-06" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/46/section/74/4" id="section-74-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>Where, in a case to which subsection (3) applies, a tax-varying resolution is passed after the beginning of the year of assessment to which it relates—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1998/46/section/74/4/a/1999-08-06" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/46/section/74/4/a" id="section-74-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the resolution shall have effect as from the beginning of that year, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1998/46/section/74/4/b/1999-08-06" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/46/section/74/4/b" id="section-74-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>all such payments, repayments, deductions and other adjustments shall be made as are required to restore the position to what it would have been if the resolution had been passed before the beginning of that year.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1998/46/section/74/5/1999-08-06" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/46/section/74/5" id="section-74-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>Standing orders shall ensure that only a member of the Scottish Executive may move a motion for a tax-varying resolution.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1998/46/section/74/6/1999-08-06" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/46/section/74/6" id="section-74-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>A tax-varying resolution shall not be passed so as to have effect in relation to any year of assessment before the year 2000-01.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1998/46/section/74/7/1999-08-06" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/46/section/74/7" id="section-74-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>Subsections (4) and (5) of section 73 apply for the purposes of this section as they apply for the purposes of that section.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Part>
</Body>
</Primary>
</Legislation>