Article 3 Appointed years
The tax year 2016-17 is appointed under section 25(5) of the Scotland Act 2012 as the first tax year for which a Scottish rate resolution made by the Scottish Parliament under section 80Cf1 of the Scotland Act 1998 (power to set Scottish rate for Scottish taxpayers) is to have effect.
Annotations
Footnotes
- f1
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Section 80C was inserted by section 25(3) of the Scotland Act 2012.