1998 c. 46. Paragraph 1 of Schedule 7 was relevantly amended by paragraph 16(10)(b) of Schedule 38 to the Finance Act 2014 (c. 26) (“FA 2014”).

Section 80G was inserted by section 25(3) of the Scotland Act 2012 (c. 11) and relevantly amended by paragraph 16 of Schedule 38 to FA 2014 and section 13(11) of the Scotland Act 2016 (c. 11) (“SA 2016”).

http://www.legislation.gov.uk/uksi/2018/459/contents/madeThe Scottish Rates of Income Tax (Consequential Amendments) Order 2018enKing's Printer of Acts of Parliament2018-03-29INCOME TAXThis 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).The Scottish Rates of Income Tax (Consequential Amendments) Order 2018The Scottish Rates of Income Tax (Consequential Amendments) Order 20181Citation, commencement and effect2Amendments to the Taxes Management Act 19703Amendment to the Finance Act 20044Amendment to the Income Tax (Trading and Other Income) Act 20055Amendments to the Finance (No. 2) Act 20056Amendments to the Income Tax Act 20077Amendment to the Finance Act 20168Amendment to the Scottish Rate of Income Tax (Consequential Amendments) Order 2015

2018 No. 459

Income Tax

The Scottish Rates of Income Tax (Consequential Amendments) Order 2018

Made29th March 2018

Coming into force in accordance with article 1

A draft of this Order was laid before and approved by the House of Commons in accordance with paragraphs 1 and 2 of Schedule 7 to the Scotland Act 1998.

The Treasury, in exercise of the powers conferred by section 80G(1A) and (2) of the Scotland Act 1998, makes the following Order:

This XML file does not appear to have any style information associated with it. The document tree is shown below.
<akomaNtoso xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd">
<act name="UnitedKingdomStatutoryInstrument">
<meta>
<identification source="#source">
<FRBRWork>
<FRBRthis value="http://www.legislation.gov.uk/id/uksi/2018/459/contents"/>
<FRBRuri value="http://www.legislation.gov.uk/id/uksi/2018/459/contents"/>
<FRBRdate date="2018-03-29" name="made"/>
<FRBRauthor href="http://www.legislation.gov.uk/id/government/uk"/>
<FRBRcountry value="GB-UKM"/>
<FRBRsubtype value="order"/>
<FRBRnumber value="459"/>
<FRBRname value="S.I. 2018/459"/>
<FRBRprescriptive value="true"/>
</FRBRWork>
<FRBRExpression>
<FRBRthis value="http://www.legislation.gov.uk/uksi/2018/459/contents/made"/>
<FRBRuri value="http://www.legislation.gov.uk/uksi/2018/459/contents/made"/>
<FRBRdate date="2018-03-29" name="made"/>
<FRBRauthor href="#source"/>
<FRBRlanguage language="eng"/>
</FRBRExpression>
<FRBRManifestation>
<FRBRthis value="http://www.legislation.gov.uk/uksi/2018/459/contents/made/data.akn"/>
<FRBRuri value="http://www.legislation.gov.uk/uksi/2018/459/contents/made/data.akn"/>
<FRBRdate date="2024-11-13Z" name="transform"/>
<FRBRauthor href="http://www.legislation.gov.uk"/>
<FRBRformat value="application/akn+xml"/>
</FRBRManifestation>
</identification>
<classification source="#source">
<keyword value="income tax" showAs="INCOME TAX" dictionary="http://www.legislation.gov.uk"/>
</classification>
<lifecycle source="#source">
<eventRef date="2018-03-29" type="generation" eId="made-date" source="#source"/>
</lifecycle>
<analysis source="#source">
<restrictions source="#source">
<restriction href="#article-1" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#article-2" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#article-3" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#article-4" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#article-5" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#article-6" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#article-7" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#article-8" refersTo="#e+w+s+ni" type="jurisdiction"/>
</restrictions>
</analysis>
<references source="#source">
<TLCOrganization eId="source" href="http://www.legislation.gov.uk/id/publisher/KingsOrQueensPrinterOfActsOfParliament" showAs="King's Printer of Acts of Parliament"/>
<TLCLocation eId="e+w+s+ni" href="/ontology/jurisdictions/uk.EnglandWalesScotlandNorthernIreland" showAs="England, Wales, Scotland, Northern Ireland"/>
<TLCConcept href="/uk/subject/income-tax" showAs="Income Tax" eId="d4e116"/>
</references>
<notes source="#source">
<note class="footnote" eId="f00001">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1998/46">1998 c. 46</ref>
. Paragraph 1 of Schedule 7 was relevantly amended by paragraph 16(10)(b) of Schedule 38 to the Finance Act
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/26">2014 (c. 26)</ref>
(“FA 2014”).
</p>
</note>
<note class="footnote" eId="f00002">
<p>
Section 80G was inserted by section 25(3) of the Scotland Act
<ref href="http://www.legislation.gov.uk/id/ukpga/2012/11">2012 (c. 11)</ref>
and relevantly amended by paragraph 16 of Schedule 38 to FA 2014 and section 13(11) of the Scotland Act
<ref href="http://www.legislation.gov.uk/id/ukpga/2016/11">2016 (c. 11)</ref>
(“
<abbr class="Acronym" title="Surplus Arising">SA</abbr>
2016”).
</p>
</note>
</notes>
<proprietary xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:ukm="http://www.legislation.gov.uk/namespaces/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" source="#source">
<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>
<atom:link rel="self" href="http://www.legislation.gov.uk/uksi/2018/459/contents/made/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/uksi/2018/459/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/memorandum" href="http://www.legislation.gov.uk/uksi/2018/459/memorandum" title="Explanatory Memorandum"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/memorandum/toc" href="http://www.legislation.gov.uk/uksi/2018/459/memorandum/contents" title="Explanatory Memorandum Table of Contents"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/uksi/2018/459/made" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/uksi/2018/459/introduction/made" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/signature" href="http://www.legislation.gov.uk/uksi/2018/459/signature/made" title="signature"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/note" href="http://www.legislation.gov.uk/uksi/2018/459/note/made" title="note"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/uksi/2018/459/body/made" title="body"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/uksi/2018/459/contents/made/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/uksi/2018/459/contents/made/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/uksi/2018/459/contents/made/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/uksi/2018/459/contents/made/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/uksi/2018/459/contents/made/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/uksi/2018/459/contents/made/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/uksi/2018/459/contents/made" title="Table of Contents"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/supersedes" href="http://www.legislation.gov.uk/id/ukdsi/2018/9780111167229" title="The Scottish Rates of Income Tax (Consequential Amendments) Order 2018"/>
<ukm:SecondaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="secondary"/>
<ukm:DocumentMainType Value="UnitedKingdomStatutoryInstrument"/>
<ukm:DocumentStatus Value="final"/>
<ukm:DocumentMinorType Value="order"/>
</ukm:DocumentClassification>
<ukm:Year Value="2018"/>
<ukm:Number Value="459"/>
<ukm:Made Date="2018-03-29"/>
<ukm:ISBN Value="9780111168332"/>
</ukm:SecondaryMetadata>
<ukm:Supersedes URI="http://www.legislation.gov.uk/id/ukdsi/2018/9780111167229">
<dc:title>The Scottish Rates of Income Tax (Consequential Amendments) Order 2018</dc:title>
<ukm:DocumentMainType Value="UnitedKingdomDraftStatutoryInstrument"/>
<ukm:Year Value="2018"/>
<ukm:ISBN Value="9780111167229"/>
</ukm:Supersedes>
<ukm:Notes>
<ukm:Note IdURI="http://www.legislation.gov.uk/id/uksi/2018/459/notes"/>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/uksi/2018/459/pdfs/uksiem_20180459_en.pdf" Date="2018-04-03" Title="UK Explanatory Memorandum" Size="51083"/>
</ukm:Alternatives>
</ukm:Notes>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/uksi/2018/459/pdfs/uksi_20180459_en.pdf" Date="2018-03-29" Size="52201"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="8"/>
<ukm:BodyParagraphs Value="8"/>
<ukm:ScheduleParagraphs Value="0"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="0"/>
</ukm:Statistics>
</proprietary>
</meta>
<coverPage>
<toc>
<tocItem level="0" class="title" href="">The Scottish Rates of Income Tax (Consequential Amendments) Order 2018</tocItem>
<tocItem href="http://www.legislation.gov.uk/uksi/2018/459/article/1/made" level="1" class="item">
<inline name="tocNum">1</inline>
<inline name="tocHeading">Citation, commencement and effect</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/uksi/2018/459/article/2/made" level="1" class="item">
<inline name="tocNum">2</inline>
<inline name="tocHeading">Amendments to the Taxes Management Act 1970</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/uksi/2018/459/article/3/made" level="1" class="item">
<inline name="tocNum">3</inline>
<inline name="tocHeading">Amendment to the Finance Act 2004</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/uksi/2018/459/article/4/made" level="1" class="item">
<inline name="tocNum">4</inline>
<inline name="tocHeading">Amendment to the Income Tax (Trading and Other Income) Act 2005</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/uksi/2018/459/article/5/made" level="1" class="item">
<inline name="tocNum">5</inline>
<inline name="tocHeading">
Amendments to the Finance (
<abbr title="Number" xml:lang="">No.</abbr>
2) Act 2005
</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/uksi/2018/459/article/6/made" level="1" class="item">
<inline name="tocNum">6</inline>
<inline name="tocHeading">Amendments to the Income Tax Act 2007</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/uksi/2018/459/article/7/made" level="1" class="item">
<inline name="tocNum">7</inline>
<inline name="tocHeading">Amendment to the Finance Act 2016</inline>
</tocItem>
<tocItem href="http://www.legislation.gov.uk/uksi/2018/459/article/8/made" level="1" class="item">
<inline name="tocNum">8</inline>
<inline name="tocHeading">Amendment to the Scottish Rate of Income Tax (Consequential Amendments) Order 2015</inline>
</tocItem>
</toc>
</coverPage>
<preface>
<p class="number">
<docNumber>2018 No. 459</docNumber>
</p>
<block name="subject">
<concept class="title" refersTo="#d4e116">Income Tax</concept>
</block>
<p class="title">
<shortTitle>The Scottish Rates of Income Tax (Consequential Amendments) Order 2018</shortTitle>
</p>
<p class="MadeDate">
<span>Made</span>
<docDate date="2018-03-29">29th March 2018</docDate>
</p>
<p class="ComingIntoForce">
<span>Coming into force in accordance with article 1</span>
</p>
</preface>
<preamble>
<p>
A draft of this Order was laid before and approved by the House of Commons in accordance with paragraphs 1 and 2 of Schedule 7 to the Scotland Act 1998
<noteRef href="#f00001" class="footnote" marker="1"/>
.
</p>
<formula name="EnactingText">
<p>
The Treasury, in exercise of the powers conferred by section 80G(1A) and (2) of the Scotland Act 1998
<noteRef href="#f00002" class="footnote" marker="2"/>
, makes the following Order:
</p>
</formula>
</preamble>
<body/>
</act>
</akomaNtoso>