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Paragraph 2

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)

In section 6 (the basic rate, higher rate and additional rate)—

(a)

omit subsections (2A) to (2C), and

(b)

in subsection (3), after “see—” insert—

“(za)
section 6A (Scottish basic, higher and additional rates),”.