Introductory text

INCOME TAX

Made 4th December 2024

Coming into force 5th December 2024

The Treasury make this Order in exercise of the powers conferred by section 80G(1A), (2) and (4) of the Scotland Act 1998^f1.

In accordance with paragraphs 1 and 2 of Schedule 7 to that Act^f2, a draft of this Order has been laid before and approved by a resolution of the House of Commons.

Annotations

Footnotes

f1: 1998 c. 46. Section 80G was inserted by section 25(3) of the Scotland Act 2012 (c. 11). Subsection (1A) was inserted by paragraph 16(4) of Schedule 38 to the Finance Act 2014 (c. 26) and amended by section 13(11) of the Scotland Act 2016 (c. 11). Subsection (2) was amended by paragraph 16(5) of Schedule 38 to the Finance Act 2014.
f2: Paragraph 1 of Schedule 7 was relevantly amended by paragraph 16(10) of Schedule 38 to the Finance Act 2014.