Amendments to the Income Tax (Trading and Other Income) Act 200511
In section 685A16 (settlor-interested settlements), in subsection (3), after “the additional rate” insert “or, in the case of a Scottish taxpayer, at the Scottish additional rate”.
In section 685A16 (settlor-interested settlements), in subsection (3), after “the additional rate” insert “or, in the case of a Scottish taxpayer, at the Scottish additional rate”.