# The Scottish Rates of Income Tax (Consequential Amendments) Order 2018, Article 2: Amendments to the Taxes Management Act 1970


(1) The Taxes Management Act 1970 is amended as follows.
(2) In section 7(6) (notice of liability to income tax and capital gains tax), after “the Scottish basic rate,” insert “a Scottish rate below the Scottish basic rate, the Scottish intermediate rate,”.
(3) In section 91(3)(c) (effect on interest of reliefs), after “the basic rate,” insert “the Scottish basic rate, a Scottish rate below the Scottish basic rate, the Scottish intermediate rate,”.

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Source: https://www.legislation.gov.uk/ukdsi/2018/9780111167229/article/2 (the official version)
Page: https://openlegislation.uk/draft-scottish-rates-of-income-tax-consequential-amendments-order-2018/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.