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Paragraph 7

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 16 (savings and dividend income to be treated as highest part of total income), in subsection (1), for paragraph (za) substitute—

“(za)
the rate at which income tax would be charged on the non-savings income of a Scottish taxpayer apart from section 11A,”.