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Paragraph 4

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 10 (income charged at the basic, higher and additional rates: individuals)—

(a)

omit subsections (3B) and (3C), and

(b)

in subsection (4), at the appropriate place, insert—

“section 11A (income charged at the Scottish basic, higher and additional rates),”.