Section 27: Definition of Scottish taxpayer for Scottish variable rate

Scotland Act 2012 · 2012 c. 11View on legislation.gov.uk

Part 3: Finance

In Part 4 of the 1998 Act (power to vary income tax rate), for subsections (1) to (6) of section 75 (Scottish taxpayers) substitute—

This section ceases to have effect at the end of the last year for which Part 4 has effect (see section 25(2) and (4)).

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