# The Scottish Rate of Income Tax (Consequential Amendments) Order 2015, Article 13: Amendments to the Finance (No. 2) Act 2005


In the Finance (No. 2) Act 2005, 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”.

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Source: https://www.legislation.gov.uk/ukdsi/2015/9780111137093/article/13 (the official version)
Page: https://openlegislation.uk/draft-scottish-rate-of-income-tax-consequential-amendments-order-2015/article-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.