This Order amends certain provisions of the Income Tax Acts and the linked Registered Pensions Schemes (Relief at Source) Regulations 2005 (S.I. 2005/3448) (“the RAS regulations”). The amendments are made in consequence of the power of the Scottish Parliament to set a Scottish rate of income tax provided for in Part 4A of the Scotland Act 1998 (c. 46). The power is expected to be exercisable for the tax year 2016-2017 and subsequent tax years.