# The Scotland Act 2016 (Income Tax Consequential Amendments) Regulations 2017, Regulation 6: Amendments to the Finance Act 2004


In section 279(1) (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.”.

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Source: https://www.legislation.gov.uk/ukdsi/2017/9780111153567/regulation/6 (the official version)
Page: https://openlegislation.uk/draft-scotland-act-2016-income-tax-consequential-amendments-regulations-2017/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.