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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 80C(1) of the Scotland Act 1998 (power to set Scottish rate for Scottish taxpayers) is to have effect.
Section 80C was inserted by section 25(3) of the Scotland Act 2012.
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