UK Parliament — House of Commons
Fragment ID:#2035
All versions of this Fragment
| Date | Text | |
|---|---|---|
| 2015 — 22nd October |
"(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)". |
|
| 2015 — 28th October |
"(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)". |
|
| 2016 — 11th October |
"(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)". |
|
| 2017 — 24th January |
"(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)". |