# Finance Act 2014, Paragraph 3


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.”

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/38/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-38/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.