Statutory Instruments
2015 No. 2000
Income Tax
The Scotland Act 2012, Section 25 (Appointed Years) Order 2015
Made
8th December 2015
The Treasury makes the following Order in exercise of the powers conferred by section 25(4) and (5) of the Scotland Act 2012( 1 ).
Citation
1. This Order may be cited as the Scotland Act 2012, Section 25 (Appointed Years) Order 2015.
Appointed years
2. The tax year 2015-16 is appointed under section 25(4) of the Scotland Act 2012 as the last tax year for which Part 4 of the Scotland Act 1998( 2 ) (power to vary income tax rate) is to have effect.
3. The tax year 2016-17 is appointed under section 25(5) of the Scotland Act 2012 as the first tax year for which a Scottish rate resolution made by the Scottish Parliament under section 80C( 3 ) of the Scotland Act 1998 (power to set Scottish rate for Scottish taxpayers) is to have effect.
David Evennett
Mel Stride
Two of the Lords Commissioners of Her Majesty’s Treasury
8th December 2015
1998 c. 46 . Section 25(2) of the Scotland Act 2012 repealed Part 4 of the Scotland Act 1998 and subsection (4) of that section provides that the repeal has effect so that the last tax year in respect of which a resolution by the Scottish Parliament under Part 4 can be passed will be the tax year appointed by order under that subsection.
Section 80C was inserted by section 25(3) of the Scotland Act 2012.