In this Part—
Chapter 2 confers on the Scottish Parliament power to set a rate or rates of income tax to be paid by Scottish taxpayers, and
The remaining Chapters specify the taxes about which the Scottish Parliament may make provision in the exercise of the power conferred by section 28(1).
The power to make provision about a devolved tax is subject to the restrictions imposed by—
subsection (3), and
the other provisions of this Part.
A devolved tax may not be imposed where to do so would be incompatible with any international obligations.
In this Act "devolved tax" means a tax specified in this Part as a devolved tax.