Paragraph 3

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)

After section 6 insert—

“The Scottish basic, higher and additional rates
6A
(1)
The Scottish basic rate, the Scottish higher rate and the Scottish additional rate for a tax year are calculated as follows.
Step 1 Take the basic rate, higher rate or additional rate.
Step 2 Deduct 10 percentage points.
Step 3 Add the Scottish rate (if any) set by the Scottish Parliament for that year.
(2)
For provision about the setting of the Scottish rate, see Chapter 2 of Part 4A of the Scotland Act 1998.”