Scotland Act 1998 (c. 46)

[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)

[F2 CHAPTER 2 U.K. Income Tax

Textual Amendments

F2 Pt. 4A Ch. 2 inserted (1.7.2012 with effect in accordance with s. 44(3)(a) of the amending Act) by Scotland Act 2012 (c. 11), ss. 25(3), 44(2)(b), (3)(a); S.I. 2015/2000, art. 3

80G Supplemental powers to modify enactments U.K.

(1) The Treasury may by order provide that subsections (2A) to (2C) of section 6 of the Income Tax Act 2007 are to be disapplied, or that their effect is to be modified, in relation to any enactment.

(2) The Treasury may by order make such modifications of any enactment as they consider necessary or expedient in consequence of or in connection with—

(a) the power of the Parliament to set a rate under section 80C;

(b) the making of a Scottish rate resolution;

(c) an order under subsection (1).

(3) An order under subsection (2) may, in particular, provide that a Scottish rate resolution does not require any change in the amounts repayable or deductible under PAYE regulations between—

(a) the beginning of the tax year for which the resolution has effect, and

(b) such date (falling after the date of the resolution) as may be specified in the order.

(4) An order under this section may, to the extent that the Treasury consider it to be appropriate, take effect retrospectively from the beginning of the tax year in which the order is made.]