14 Amendments of Income Tax Act 2007
Scotland Act 2016 (2016 c 11) | Legislation

14  Amendments of Income Tax Act 2007

(1)     The Income Tax Act 2007 is amended as follows.

(2)     Section 6 (rates at which income tax is charged) is amended as follows.

(3)     In subsection (3) omit paragraph (za).

(4)     After that subsection insert—

“(4)     See also section 80C of the Scotland Act 1998 which makes provision for the purposes of section 11A (income charged at Scottish rates).”

(5)     Omit section 6A (the Scottish basic, higher and additional rates).

(6)     In section 10(4) for “the Scottish basic, higher and additional” substitute “Scottish”.

(7)     Section 11A (income charged at the Scottish basic, higher and additional rates) is amended as follows.

(8)     For subsections (1) to (3) substitute—

“(1)

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