![Close](/images/chrome/closeIcon.gif)
Print Options
PrintThe Whole
Instrument
PrintThis
Section
only
Status:
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Amendments to the Finance Act 2004
This section has no associated Explanatory Memorandum
3.—(1) Section 192() (relief at source) is amended as follows.
(2) In subsection (4)—
(a)for “, the Scottish higher rate,” substitute “or” and
(b)omit “or the Scottish additional rate”.
(3) After subsection (4) insert —
“(4A) Where—
(a)the individual is a Scottish taxpayer for the tax year,
(b)(apart from this section) income tax is chargeable in respect of any part of that individual’s total income for the tax year at a Scottish rate(), and
(c)that rate is higher than the Scottish basic rate for that year,
on the making of a claim, the Scottish basic rate limit, and any other Scottish rate limit for the tax year in the individual’s case, are increased by the amount of the contribution.”.
Back to top