15 Consequential amendments: income tax
Scotland Act 2016 (2016 c 11) | Legislation

15  Consequential amendments: income tax

(1)     In section 110(2) of the Scotland Act 1998 (Scottish taxpayers: rates of income tax for social security purposes) for the words from “the Scottish basic rate” to “Scottish taxpayers” substitute “a Scottish rate (within the meaning of the Income Tax Acts)”.

(2)     Section 4 of the Taxation of Chargeable Gains Act 1992 (rates of capital gains tax) is amended as follows.

(3)     In subsections (4) and (5) omit “, the Scottish higher rate”.

(4)     At the end insert—

“(10)     For the purposes of the following references, an individual who is a Scottish taxpayer is to be treated as if the individual were

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