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(1) In this Part—

(a) 20Chapter 2 confers on the Scottish Parliament power to set a rate

of income tax to be paid by Scottish taxpayers, and

(b) Chapters 3 and 4 specify the taxes about which the Scottish

Parliament may make provision in the exercise of the power

conferred by section 28(1).

(2) 25The power to make provision about a devolved tax is subject to the

restrictions imposed by—

(a) subsection (3), and

(b) the other provisions of this Part.

(3) A devolved tax may not be imposed where to do so would be

30incompatible with any international obligations.

(4) In this Act “devolved tax” means a tax specified in this Part as a

devolved tax.

80B Power to add new devolved taxes

(1) Her Majesty may by Order in Council amend this Part so as to—

(a) 35specify, as an additional devolved tax, a tax of any description,

or

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