23 Taxation: introductory
Scotland Act 2012 (2012 c 11) | Legislation

Part 3 Finance

Introductory

23  Taxation: introductory

(1)     The 1998 Act is amended as follows.

(2)     Before Part 5 insert—

“Part 4A
Taxation
Chapter 1
Introductory
80A Overview of Part 4A

(1)     In this Part—

(a)     Chapter 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

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