[192A Relief at source: additional relief]
Finance Act 2004 (2004 c 12) | Legislation

[192A  Relief at source: additional relief]

[(1)     An individual to whom relief is given in accordance with section 192 in respect of a contribution is entitled to a tax reduction for the tax year in which the payment of the contribution is made if the conditions in subsection (2)[, (3A)] or (4) are met.

(2)     The conditions are that—

(a)     the relevant rate [is not the Scottish basic rate] for the tax year in which the payment of the contribution is made,

(b)     the individual is a Scottish taxpayer for that tax year, and

(c)     the Scottish basic rate for

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