Article 11 Amendments to the Income Tax (Trading and Other Income) Act 2005
In section 685Af1 (settlor-interested settlements), in subsection (3), after “the additional rate” insert “or, in the case of a Scottish taxpayer, at the Scottish additional rate”.
Annotations
Footnotes
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Section 685A was inserted by paragraph 6(1) of Schedule 13 to the Finance Act 2006 (c. 25) and subsection (3) was amended by paragraph 22 of Schedule 22 to the Finance Act 2009.