The Scottish Rate of Income Tax (Consequential Amendments) Order 2015
This Order amends certain provisions of the Income Tax Acts and the linked Registered Pensions Schemes (Relief at Source) Regulations 2005 (S.I. 2005/3448) (“the RAS regulations”). The amendments are made in consequence of the power of the Scottish Parliament to set a Scottish rate of income tax provided for in Part 4A of the Scotland Act 1998 (c. 46). The power is expected to be exercisable for the tax year 2016-2017 and subsequent tax years.