The 1998 Act is amended as follows.
Part 4 (power to vary income tax rate) is omitted.
In Part 4A (as inserted by section 23), after Chapter 1 insert—
The repeal by subsection (2) of Part 4 of the 1998 Act has effect so that a tax-varying resolution may not be passed so as to relate to any tax year following such tax year as is appointed by the Treasury by order under this subsection (as the last year for which that Part is to have effect).
A Scottish rate resolution made under the provisions inserted by subsection (3) may not apply for a tax year preceding such tax year as is appointed by the Treasury by order under this subsection (as the first year for which those provisions are to have effect).
The tax year appointed under subsection (4) must precede the tax year appointed under subsection (5).
Schedule 2 (which contains other amendments relating to the power to set a Scottish rate of income tax) has effect.