http://www.legislation.gov.uk/ukpga/2012/11/section/26Scotland Act 2012An Act to amend the Scotland Act 1998 and make provision about the functions of the Scottish Ministers; and for connected purposes.texttext/xmlenStatute Law Database2018-06-14Expert Participation2018-04-01Part 3FinanceScottish rate of income taxF126Income tax for Scottish taxpayers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .