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Scotland Act 2012
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- 2012 c. 11
- SCHEDULE 2
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Point in time view as at 01/07/2015. This version of this schedule contains provisions that are prospective.
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Prospective
Section 25
SCHEDULE 2U.K.Scottish rate of income tax: consequential amendments
This schedule has no associated Explanatory Notes
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
F1Sch. 2 para. 1(2)(a) (b) omitted (17.7.2014) by virtue of Finance Act 2014 (c. 26), Sch. 38 para. 17(b)
F2Sch. 2 para. 1(4) omitted (17.7.2014) by virtue of Finance Act 2014 (c. 26), Sch. 38 para. 17(c)
2U.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.
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