Amendments to the Taxes Management Act 19702
1
The Taxes Management Act 19703 is amended as follows.
2
In section 7(6)4 (notice of liability to income tax and capital gains tax), after “the Scottish basic rate,” insert “a Scottish rate below the Scottish basic rate, the Scottish intermediate rate,”.
3
In section 91(3)(c)5 (effect on interest of reliefs), after “the basic rate,” insert “the Scottish basic rate, a Scottish rate below the Scottish basic rate, the Scottish intermediate rate,”.