Commentary on provisions of Act Section 13: Power of Scottish Parliament to set rates of income tax
This section provides the structure within which the Scottish Parliament may legislate to set the rates of income tax and the limits at which these are paid, for the non-savings and non-dividend income of Scottish taxpayers.
	Subsection (2) replaces the power of the Scottish Parliament to set, by resolution, a rate of income tax, to set a basic rate and any other rates of Income Tax.
	Subsection (3) provides that, where the Scottish Parliament sets more than one rate of income tax, it must, by resolution, set out the limits at which those rates apply or make other provision to enable it to be ascertained which rates apply in relation to a Scottish taxpayer. It additionally provides that a Scottish rate resolution may not provide for different rates to apply in relation to different types of income.
	Subsection (4) omits the requirement that a Scottish rate resolution specify only one rate.
	Subsection (5) provides that all rates set by the Scottish Parliament must be a whole or half number or zero.
	Subsection (6) amends the title of Section 80C of the Scotland Act 1998 to reflect the changes made by subsection (2).
	Subsection (8) makes a consequential amendment to section 80A(1)(a) of that Act (overview of Part 4A).
	Subsection (10) amends the Treasury’s power to modify by Order section 11A of the Income Tax Act 2007 to reflect the changes made by subsection 2.
	Subsection (11) amends the Treasury’s power to modify by Order any enactment not contained in Chapter 2 of Part 2 of the Income Tax Act 2007 to reflect the changes made by subsection (2).
	Subsection (12) amends the Treasury’s power, to postpone temporarily the effect of a Scottish resolution in relation to the operation of PAYE, to reflect the changes made by subsection 2.
	Subsection (13) amends the requirement on the Comptroller and Auditor General to report on Scottish rate provisions, to reflect the changes made by subsection (2).
	Subsection (14) provides that the amendments made by the section come into force on a day appointed by the Treasury by regulations.
	Subsection (15) provides that the amendments made by the section have effect in relation to a tax year appointed by the Treasury by regulations and subsequent tax years.
	Subsection (16) provides that the day set under subsection (14) must precede the tax year set by subsection (15).