Statute
Section 6A — Finance Act 2014: The Scottish basic, higher and additional rates
Text of the provision Official document
The Scottish basic, higher and additional rates 6A 1 The Scottish basic rate, the Scottish higher rate and the Scottish additional rate for a tax year are calculated as follows. Step 1 Take the basic rate, higher rate or additional rate. Step 2 Deduct 10 percentage points. Step 3 Add the Scottish rate (if any) set by the Scottish Parliament for that year.
2 For provision about the setting of the Scottish rate, see Chapter 2 of Part 4A of the Scotland Act 1998.
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →