# The Scotland Act 2016 (Income Tax Consequential Amendments) Regulations 2017, Regulation 10: Amendments to the Income Tax Act 2007 (1) Section 414(2) (relief for gifts for charity) of the Income Tax Act 2007 is amended as follows. (2) In paragraph (b) after β€œ(see section 10)” insert β€œand additionally, in the case of a Scottish taxpayer, the Scottish basic rate limit and any other Scottish rate limit,”. --- Source: https://www.legislation.gov.uk/ukdsi/2017/9780111153567/regulation/10 (the official version) Page: https://openlegislation.uk/draft-scotland-act-2016-income-tax-consequential-amendments-regulations-2017/regulation-10 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.