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14(1)In section 7 of TMA 1970 (notice of liability to income tax and capital gains tax), in subsection (6), after βthe basic rate,β insert β the Scottish basic rate, β.U.K.
(2)The amendment made by sub-paragraph (1) has effect in relation to the tax year appointed by the Treasury under section 25(5) of the Scotland Act 2012 and subsequent tax years.