# Finance Act 2014, Paragraph 14 (1) In section 7 of TMA 1970 (notice of liability to income tax and capital gains tax), in subsection (6), after β€œthe basic rate,” insert β€œ the Scottish basic rate, ”. (2) The amendment made by sub-paragraph (1) has effect in relation to the tax year appointed by the Treasury under section 25(5) of the Scotland Act 2012 and subsequent tax years. --- Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/38/paragraph/14 (the official version) Page: https://openlegislation.uk/finance-act-2014/schedule-38/paragraph-14 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.