Article 3 Amendment to the Finance Act 2004
(1)
Section 192 (relief at source) of the Finance Act 2004f1 is amended as follows.
(2)
In subsection (4A), after “in the individual’s case” insert “that is above the Scottish basic rate limit”.
Annotations
Footnotes
- f1
-
2004 c. 12. Section 192(4A) was inserted by regulation 3(3) of S.I. 2017/468.