Commentary on provisions of Act Section 14: Amendments of Income Tax Act 2007
The Income Tax Act 2007 (ITA) includes the charge to income tax, income tax rates, the calculation of income tax liability and general income tax definitions.
	Subsection (3) omits the cross reference to the calculation of Scottish basic, higher and additional rates from the provisions in ITA that set out the main rates at which income tax is charged.
	Subsection (4) inserts a signpost to the provisions in the Scotland Act 1998 that provide for the powers for the Scottish Parliament to set rates and rate limits for income tax.
	Subsection (5) omits the provisions in ITA that provide the calculation of Scottish basic, higher and additional rates.
	Subsection (6) removes the reference to Scottish basic, higher and additional rates in the provisions in ITA that set out what income is charged at the three main rates of income tax.
	Subsection (8) replaces the charge to income tax at the Scottish basic, higher and additional rates with a provision that income tax is charged on the non-savings income of a Scottish taxpayer at the Scottish basic rate and any other rates set by a Scottish rate resolution.
	Subsection (9) omits a cross reference in respect of a Scottish taxpayer to the provisions in ITA which identify which part of a person’s income the Scottish basic, higher and additional rates apply to.
	Subsection (11) omits a cross reference to the Scottish basic, higher and additional rates in the provisions in ITA that provide the rates of income tax that apply to dividends in place of the basic, higher and additional rates.
	Subsection (13) updates the definition provision in ITA to reflect the changes made by section 13 and this section by omitting the definitions of Scottish higher rate and Scottish additional rate, amending the definition of Scottish basic rate to refer to the Scottish basic rate set by a Scottish rate resolution, and inserting definitions of Scottish rate and Scottish rate resolution.
	Subsection (14) omits the references to Scottish higher rate and Scottish additional rate in the index of defined expressions in ITA. This subsection also amends the defined expression for Scottish basic rate to omit the cross reference to the provisions in ITA which provide the calculation of Scottish basic, higher and additional rates.
	Subsection (15) provides that the amendments made by section 13 have effect from the tax year set by Treasury regulations as set out by section 14 of this Act.