2015 No. 2000
Income Tax
The Scotland Act 2012, Section 25 (Appointed Years) Order 2015
Made
The Treasury makes the following Order in exercise of the powers conferred by section 25(4) and (5) of the Scotland Act 20121.
Citation1
This Order may be cited as the Scotland Act 2012, Section 25 (Appointed Years) Order 2015.
Appointed years
2
The tax year 2015-16 is appointed under section 25(4) of the Scotland Act 2012 as the last tax year for which Part 4 of the Scotland Act 19982 (power to vary income tax rate) is to have effect.
3
The tax year 2016-17 is appointed under section 25(5) of the Scotland Act 2012 as the first tax year for which a Scottish rate resolution made by the Scottish Parliament under section 80C3 of the Scotland Act 1998 (power to set Scottish rate for Scottish taxpayers) is to have effect.
David EvennettMel StrideTwo of the Lords Commissioners of Her Majesty’s Treasury
EXPLANATORY NOTE
(This note is not part of the Order)