<dc:identifier>http://www.legislation.gov.uk/uksi/2018/459/contents/made</dc:identifier>
<dc:title>The Scottish Rates of Income Tax (Consequential Amendments) Order 2018</dc:title>
<dc:language>en</dc:language>
<dc:publisher>King's Printer of Acts of Parliament</dc:publisher>
<dc:modified>2018-03-29</dc:modified>
<dc:subject scheme="SIheading">INCOME TAX</dc:subject>
<dc:description>This Order makes consequential amendments to various provisions of income tax legislation following the introduction of a “starter rate” and “intermediate rate” of income tax that will apply to Scottish taxpayers’ non-savings, non-dividend income for the tax year 2018/19. These rates were set by a rate resolution made by the Scottish Parliament on 20th February 2018 in exercise of their power to set rates and thresholds for non-savings non-dividend income provided for in section 80C of the Scotland Act 1998 (c. 26), as amended by the Scotland Act 2016 (c. 11).</dc:description>
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