[11A Income charged at the Scottish basic, higher and additional [Scottish] rates]
Income Tax Act 2007 (2007 c 3) | Legislation

[11A  Income charged at the Scottish basic, higher and additional [Scottish] rates]

[(1)ÌýÌýÌýÌý Income tax is charged at the Scottish basic rate on the income of a Scottish taxpayer which—

(a)ÌýÌýÌýÌý is non-savings income, and

(b)ÌýÌýÌýÌý would otherwise be charged at the basic rate.

(2)

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