Section 80A Overview of Part 4AF1

United Kingdom

(1)

In this Part—

(a)

Chapter 2 confers on the Scottish Parliament power to set a rate F2or rates of income tax to be paid by Scottish taxpayers, and

(b)

F3The remaining Chapters specify the taxes about which the Scottish Parliament may make provision in the exercise of the power conferred by section 28(1).

(2)

The power to make provision about a devolved tax is subject to the restrictions imposed by—

(a)

subsection (3), and

(b)

the other provisions of this Part.

(3)

A devolved tax may not be imposed where to do so would be incompatible with any international obligations.

(4)

In this Act “devolved tax” means a tax specified in this Part as a devolved tax.

Annotations

Textual amendments

F1: Pt. 4A inserted (1.7.2012) by Scotland Act 2012 (c. 11), ss. 23(2), 44(2)(b)
F2: Words in s. 80A(1)(a) inserted (with effect in accordance with s. 13(15)(16) of the amending S.I.) by Scotland Act 2016 (c. 11), ss. 13(8)(14), 72(3); S.I. 2016/1161, reg. 2
F3: Words in s. 80A(1)(b) substituted (23.5.2016) by Scotland Act 2016 (c. 11), ss. 19(1), 72(3)