This Order may be cited as the Scotland Act 2012, Section 25 (Appointed Years) Order 2015.
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The Scotland Act 2012, Section 25 (Appointed Years) Order 2015
The tax year 2015-16 is appointed under section 25(4) of the Scotland Act 2012 as the last tax year for which Part 4 of the Scotland Act 1998 (power to vary income tax rate) is to have effect.
The tax year 2016-17 is appointed under section 25(5) of the Scotland Act 2012 as the first tax year for which a Scottish rate resolution made by the Scottish Parliament under section 80C of the Scotland Act 1998 (power to set Scottish rate for Scottish taxpayers) is to have effect.
Cite this legislation
The Scotland Act 2012, Section 25 (Appointed Years) Order 2015 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2015-2000
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