Income tax is charged at Scottish rates on the non-savings income of a Scottish taxpayer.

For the purposes of this section, “non-savings income” means income which is not savings income.

This section is subject to—

• section 13 (income charged at the dividend ordinary, upper and additional rates: individuals), and

• any provisions of the Income Tax Acts (apart from section 10) which provide for income of an individual to be charged at different rates of income tax in some circumstances.

Section 16 has effect for determining F4which part of a Scottish taxpayer's income consists of savings income.