http://www.legislation.gov.uk/uksi/2018/459/signature/made
The Scottish Rates of Income Tax (Consequential Amendments) Order 2018
en
King's Printer of Acts of Parliament
2018-03-29
INCOME TAX
This Order makes consequential amendments to various provisions of income tax legislation following the introduction of a “starter rate” and “intermediate rate” of income tax that will apply to Scottish taxpayers’ non-savings, non-dividend income for the tax year 2018/19. These rates were set by a rate resolution made by the Scottish Parliament on 20th February 2018 in exercise of their power to set rates and thresholds for non-savings non-dividend income provided for in section 80C of the Scotland Act 1998 (c. 26), as amended by the Scotland Act 2016 (c. 11).
The Scottish Rates of Income Tax (Consequential Amendments) Order 2018
Craig WhittakerAndrew StephensonTwo of the Lords Commissioners of Her Majesty’s Treasury