SCHEDULES

SCHEDULE 38Scottish basic, higher and additional rates of income tax

PART 1Amendments of ITA 2007

2

In section 6 (the basic rate, higher rate and additional rate)—

a

omit subsections (2A) to (2C), and

b

in subsection (3), after “see—” insert—

za

section 6A (Scottish basic, higher and additional rates),