# The Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2015, Regulation 3: Amendment of the Income Tax (Pay As You Earn) Regulations 2003


In regulation 2 (interpretation)—
(a) in the definition of “additional rate” after “ITA” 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”;
(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” 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);
“Scottish taxpayer” has the same meaning as in section 989 of ITA (the definitions);”.

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Source: https://www.legislation.gov.uk/uksi/2015/1667/regulation/3 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-amendment-no-3-regulations-2015/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.