Regulation 6 Amendments to the Finance Act 2004

In section 279(1)^f1 (other definitions) after the definition of “pensionable age” insert—

• ““Scottish basic rate limit” means a rate limit set by the Scottish Parliament under section 80C(2A) of the Scotland Act 1998 for the purposes of determining the extent to which a Scottish taxpayer’s income is charged at the Scottish basic rate where a Scottish rate resolution under that Act has set more than one rate for the tax year.”.