Schedule 38 Scottish basic, higher and additional rates of income tax

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

• Sch. 38 para. 2(b) omitted by Scotland Act 2016 s. 15(6)(a)
• Sch. 38 para. 3 omitted by Scotland Act 2016 s. 15(6)(b)
• Sch. 38 para. 6(a)-(c)(e) omitted by Scotland Act 2016 s. 15(6)(c)
• Sch. 38 para. 7 omitted by Scotland Act 2016 s. 15(6)(d)
• Sch. 38 para. 15(2) (3) omitted by Scotland Act 2016 s. 15(6)(e)
• Sch. 38 para. 16(2) omitted by Scotland Act 2016 s. 15(6)(f)
• Sch. 38 para. 16(2) (8) omitted by Scotland Act 2016 s. 15(6)(f)
• Sch. 38 para. 16(8) omitted by Scotland Act 2016 s. 15(6)(f)