16 Savings and dividend income to be treated as highest part of total income
Income Tax Act 2007 (2007 c 3) | Legislation

16  Savings and dividend income to be treated as highest part of total income

(1)ÌýÌýÌýÌý This section has effect for determining[—

[(za)ÌýÌýÌýÌý which part of a Scottish taxpayer's income consists of savings income,]

[(za)ÌýÌýÌýÌý the rate at which income tax would be charged on the non-savings income of a Scottish taxpayer apart from section 11A,]

[(za)ÌýÌýÌýÌý which part of a Scottish taxpayer's income consists of savings income,]

[(zb)ÌýÌýÌýÌý the rate at which income tax would be charged on the non-savings income

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