Article 13 Amendments to the Finance (No. 2) Act 2005

In the Finance (No. 2) Act 2005^f1, in section 7 (charge to income tax on social security pension lump sum), in subsection (5)—

(a)

in paragraph (c) after “the basic rate” in the second place it occurs, insert “or, if P is a Scottish taxpayer, the Scottish basic rate”;

(b)

in paragraph (d) after “the higher rate” in the second place it occurs, insert “or, if P is a Scottish taxpayer, the Scottish higher rate”; and

(c)

in paragraph (e) after “the additional rate”, insert “or, if P is a Scottish taxpayer, the Scottish additional rate”.

Annotations

f1: 2005 c. 22; section 7(5) was amended by paragraph 24 of Schedule 2 to the Finance Act 2009.