[F1 Part 4A U.K. Taxation

Textual Amendments

F1 Pt. 4A inserted (1.7.2012) by Scotland Act 2012 (c. 11), ss. 23(2), 44(2)(b)

CHAPTER 1 U.K. Introductory

80A Overview of Part 4A U.K.

(1) In this Part—

(a) Chapter 2 confers on the Scottish Parliament power to set a rate [F2 or rates] of income tax to be paid by Scottish taxpayers, and

(b) [F3 The remaining Chapters] specify the taxes about which the Scottish Parliament may make provision in the exercise of the power conferred by section 28(1).

(2) The power to make provision about a devolved tax is subject to the restrictions imposed by—

(a) subsection (3), and

(b) the other provisions of this Part.

(3) A devolved tax may not be imposed where to do so would be incompatible with any international obligations.

(4) In this Act “devolved tax” means a tax specified in this Part as a devolved tax.

Textual Amendments

F2 Words in s. 80A(1)(a) inserted (with effect in accordance with s. 13(15)(16) of the amending S.I.) by Scotland Act 2016 (c. 11), ss. 13(8)(14), 72(3); S.I. 2016/1161, reg. 2

F3 Words in s. 80A(1)(b) substituted (23.5.2016) by Scotland Act 2016 (c. 11), ss. 19(1), 72(3)

80B Power to add new devolved taxes U.K.

(1) Her Majesty may by Order in Council amend this Part so as to—

(a) specify, as an additional devolved tax, a tax of any description, or

(b) make any other modifications of the provisions relating to devolved taxes which She considers necessary or expedient.

(2) An Order in Council under this section may also make such modifications of—

(a) any enactment or prerogative instrument (including any enactment comprised in or made under this Act), or

(b) any other instrument or document,

as Her Majesty considers necessary or expedient in connection with other provision made by the Order.]