Regulation 3 Amendment of the Income Tax (Pay As You Earn) Regulations 2003

In regulation 2 (interpretation)—

(a)

in the definition of “additional rate”^f1 after “ITA”^f2 insert “, except where the employee is a Scottish taxpayer where it means the Scottish additional rate of income tax determined under section 6A of that Act”^f3;

(b)

in the definition of “basic rate” for “section 1(2)(a) of ICTA” substitute “section 6(2) of ITA, except where the employee is a Scottish taxpayer where it means the Scottish basic rate of income tax determined under section 6A of that Act”;

(c)

in the definition of “higher rate” for “section 1(2)(b) of ICTA” substitute “section 6(2) of ITA, except where the employee is a Scottish taxpayer where it means the Scottish higher rate of income tax determined under section 6A of that Act”; and

(d)

after the definition of “retrospective tax provision”^f4 insert—

““Scottish rate” means the rate set by the Scottish Parliament for the tax year under Chapter 2 of Part 4A of the Scotland Act 1998 (taxation)^f5;

“Scottish taxpayer” has the same meaning as in section 989 of ITA (the definitions);”^f6.

Annotations

Footnotes

f1: The definition of additional rate was inserted into the principal Regulations by regulation 3 of S.I. 2011/729.
f2: The term “ITA” and the definition of that term as the Income Tax Act 2007 (c. 3) was inserted into regulation 2 of the principal Regulations by regulation 3 of S.I. 2008/782.
f3: 2007 c. 3; section 6A is to be inserted into the Income Tax Act 2007 by paragraph 3 of Schedule 38 to the Finance Act 2014 (c. 26) with effect from a date to be appointed by the Treasury under section 25(5) of the Scotland Act 2012 (c. 11).
f4: The phrase “retrospective tax provision” was inserted into the principal Regulations by regulation 3 of S.I. 2007/1077.
f5: 1998 c. 46. Part 4A was inserted by section 23 of the Scotland Act 2012 and chapter 2 was inserted by section 25(3) of that Act.
f6: The entry relating to “Scottish taxpayer” is to be inserted into section 989 by paragraph 110(b) of Schedule 38 to the Finance Act 2014 with effect from a date to be appointed by the Treasury under section 25(5) of the Scotland Act 2012.