SCHEDULES

SCHEDULE 2Scottish rate of income tax: consequential amendments

Section 25

1

1

The 1998 Act is amended as follows.

2

In section 110 (Scottish taxpayers for social security purposes)—

F1a

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F1b

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

c

in subsection (3), for the words from “whether Scotland is” to the end substitute “ whether or not they have a close connection with Scotland ”;

d

in subsection (4), for “Part IV” substitute “ Chapter 2 of Part 4A ”.

3

In Schedule 4 (enactments protected from modification by the Parliament), in paragraph 4(3), omit “, 77, 78”.

F24

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2

In Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (consequential amendments), omit paragraph 237.

3

1

The Commissioners for Revenue and Customs Act 2005 is amended as follows.

2

In section 44 (payment into Consolidated Fund), omit subsection (3)(b).

3

In Schedule 4 (consequential amendments), omit paragraphs 70 to 72.