Article 10 I1
In section 669f1 (reduction in residuary income: inheritance tax on accrued income), in subsection (3)(a)—
(a)
for “or the higher rate” substitute “, the Scottish additional rate, the higher rate or the Scottish higher rate”;
(b)
in sub-paragraph (ii) after “the basic rate” insert “or, in the case of a Scottish taxpayer, at the Scottish basic rate”.
Annotations
Commencement
- I1
Art. 10 in force at 21.10.2015, see art. 1(1)
Footnotes
- f1
-
Section 669(3)(a) was amended by paragraph 561 of Schedule 1 to the Income Tax Act 2007, paragraph 59 of Schedule 1 to the Finance Act 2008 and paragraph 21 of Schedule 2 to the Finance Act 2009.