13 Power of Scottish Parliament to set rates of income tax
Scotland Act 2016 (2016 c 11) | Legislation

Part 2 Tax, Borrowing and Financial Information

Income Tax

13  Power of Scottish Parliament to set rates of income tax

(1)     Section 80C of the Scotland Act 1998 (power to set a Scottish rate for Scottish taxpayers) is amended as follows.

(2)     In subsection (1) (power to set Scottish rate) for the words from “the Scottish rate” to the end substitute “the Scottish basic rate, and any other rates, for the purposes of section 11A of the Income Tax Act 2007 (which provides for the income of Scottish taxpayers which is charged at those rates)”.

(3)     For subsection (2) substitute—

“(2A)     Where a Scottish rate resolution sets more than one rate it must also set limits or make other provision

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