Introductory text

Draft Regulations laid before the House of Commons under section 15(12) of the Scotland Act 2016, for approval by resolution of that House.

Income Tax

Made ***

Coming into force in accordance with regulation 1

A draft of these Regulations was laid before and approved by the House of Commons in accordance with section 15(12) of the Scotland Act 2016^f1.

The Treasury, in exercise of the power conferred by section 15(8) and (9) of the Scotland Act 2016 makes the following Regulations:

Annotations