[F16AThe Scottish basic, higher and additional ratesU.K.
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(1)The Scottish basic rate, the Scottish higher rate and the Scottish additional rate for a tax year are calculated as follows.
Step 1 Take the basic rate, higher rate or additional rate.
Step 2 Deduct 10 percentage points.
Step 3 Add the Scottish rate (if any) set by the Scottish Parliament for that year.
(2)For provision about the setting of the Scottish rate, see Chapter 2 of Part 4A of the Scotland Act 1998.]
Textual Amendments
F1S. 6A inserted (with effect in accordance with Sch. 38 para. 12 of the amending Act) by Finance Act 2014 (c. 26), Sch. 38 para. 3