# The Scottish Rate of Income Tax (Consequential Amendments) Order 2015, Article 14: Amendments to the Income Tax Act 2007

Extent: E+W+S+N.I.

(1) The Income Tax Act 2007 is amended as follows.
(2) In section 31 (calculating total income), in subsection (2), after “the basic rate” insert “or the Scottish basic rate”.
(3) In section 55B (entitlement to transferable tax allowance for married couples and civil partners)—
(a) in paragraph (b) of subsection (2) after “the basic rate,” insert “the Scottish basic rate,”; and
(b) in subsection (3) after “the basic rate” insert “or, in the case of a Scottish taxpayer, the Scottish basic rate”.
(4) In section 55C (election to reduce personal allowance), in paragraph (c) of subsection (1), after “the basic rate,” insert “the Scottish basic rate,”.
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/uksi/2015/1810/article/14 (the official version)
Page: https://openlegislation.uk/scottish-rate-of-income-tax-consequential-amendments-order-2015/article-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.