# The Scottish Rates of Income Tax (Consequential Amendments) Order 2021, Article 2: Amendment to the Finance (No.2) Act 2005


In section 7(5A)(c) of the Finance (No. 2) Act 2005 (charge to income tax on lump sum) for the words after “that tax year that” substitute “would be applicable to an amount of income that is equal to P’s Step 3 income for that year if such amount were wholly chargeable to income tax at Scottish rates”.

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Source: https://www.legislation.gov.uk/ukdsi/2021/9780348218800/article/2 (the official version)
Page: https://openlegislation.uk/draft-scottish-rates-of-income-tax-consequential-amendments-order-2021/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.