Valid from 01/07/2012

SCHEDULES

Prospective

Section 25

SCHEDULE 2 U.K.Scottish rate of income tax: consequential amendments

1 (1) The 1998 Act is amended as follows. U.K.

(2) In section 110 (Scottish taxpayers for social security purposes)—

F1 (a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c) in subsection (3), for the words from “whether Scotland is” to the end substitute “ whether or not they have a close connection with Scotland ”;

(d) in subsection (4), for “Part IV” substitute “ Chapter 2 of Part 4A ”.

(3) In Schedule 4 (enactments protected from modification by the Parliament), in paragraph 4(3), omit “, 77, 78”.

F2 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 2 para. 1(2)(a) (b) omitted (17.7.2014) by virtue of Finance Act 2014 (c. 26), Sch. 38 para. 17(b)

F2 Sch. 2 para. 1(4) omitted (17.7.2014) by virtue of Finance Act 2014 (c. 26), Sch. 38 para. 17(c)

2 U.K.In Schedule 6 to the Income Tax (Earnings and Pensions) Act 2003 (consequential amendments), omit paragraph 237.

3 (1) The Commissioners for Revenue and Customs Act 2005 is amended as follows. U.K.

(2) In section 44 (payment into Consolidated Fund), omit subsection (3)(b).

(3) In Schedule 4 (consequential amendments), omit paragraphs 70 to 72.