Paragraph 12

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)

The amendments made by this Part have effect in relation to the tax year appointed by the Treasury under section 25(5) of the Scotland Act 2012 and subsequent tax years.