[80C Power to set Scottish [rates] for Scottish taxpayers]
Scotland Act 1998 (1998 c 46) | Legislation

[Chapter 2
Income Tax]

[80C  Power to set Scottish [rates] for Scottish taxpayers]

[(1)     The Scottish Parliament may by resolution (a “Scottish rate resolution”) set [the Scottish basic rate, and any other rates, for the purposes of section 11A of the Income Tax Act 2007 (which provides for the income of Scottish taxpayers which is charged at those rates)].

[(2A)     Where a Scottish rate resolution sets more than

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