# The Scottish Rate of Income Tax (Consequential Amendments) Order 2015, Article 10: Amendments to the Income Tax (Trading and Other Income) Act 2005


In section 669 (reduction in residuary income: inheritance tax on accrued income), in subsection (3)(a)—
(a) for “or the higher rate” substitute “, the Scottish additional rate, the higher rate or the Scottish higher rate”;
(b) in sub-paragraph (ii) after “the basic rate” insert “or, in the case of a Scottish taxpayer, at the Scottish basic rate”.

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Source: https://www.legislation.gov.uk/ukdsi/2015/9780111137093/article/10 (the official version)
Page: https://openlegislation.uk/draft-scottish-rate-of-income-tax-consequential-amendments-order-2015/article-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.