UK Parliament — House of Commons

"(12) The test in paragraph (3)(a), (4)(a) or (4A) is also met if the clause or schedule concerned sets a rate of income tax in respect of any kind of income for a person who is resident in the United Kingdom for tax purposes but is not a Scottish taxpayer where the corresponding rate for a Scottish taxpayer may be set by a resolution of the Scottish Parliament under Chapter 2 of Part 4A of the Scotland Act 1998 (and the reference in paragraph (7) to the legislative competence of the Scottish Parliament includes a reference to that Chapter)".

"(12) The test in paragraph (3)(a), (4)(a) or (4A) is also met if the clause or schedule concerned sets a rate of income tax in respect of any kind of income for a person who is resident in the United Kingdom for tax purposes but is not a Scottish taxpayer where the corresponding rate for a Scottish taxpayer may be set by a resolution of the Scottish Parliament under Chapter 2 of Part 4A of the Scotland Act 1998 (and the reference in paragraph (7) to the legislative competence of the Scottish Parliament includes a reference to that Chapter)".