Paragraph 1 I1I2

In section 80C of the Scotland Act 1998 (power to set Scottish rates for Scottish taxpayers), for subsection (2B) (which prevents a Scottish rate resolution from applying different rates in relation to different types of income), as substituted by paragraph 55 of Schedule 1, substitute—

“(2B)

A Scottish rate resolution—

(a)

may provide for the rates applicable in relation to property income to be different from the rates applicable in relation to other income, but

(b)

may not provide for different rates to apply in relation to different types of other income.

(2BA)

But Scottish rates applicable in relation to property income must set the same limits or make the same other provision enabling those rates to be ascertained as are set or made in relation to rates applicable in relation to income other than property income.”