PART 3 continued
(1) In this Part—
Chapter 2 confers on the Scottish Parliament power to set a rate
of income tax to be paid by Scottish taxpayers, and
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).
The 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.
A devolved tax may not be imposed where to do so would be
incompatible with any international obligations.
In this Act “devolved tax” means a tax specified in this Part as a
(1) Her Majesty may by Order in Council amend this Part so as to—
specify, as an additional devolved tax, a tax of any description,