The Scottish Rates of Income Tax (Consequential Amendments) Order 2021
This Order amends section 7(5A)(c) of the Finance (No. 2) Act 2005 (c. 22) so that Scottish taxpayers who receive a social security pension lump sum are taxed at the highest Scottish rate that would be applicable for a tax year if income tax were charged at Scottish rates on their income including savings and dividend income.
Lifecycle
Department
Made
24 Feb 2021
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In force
25 Feb 2021
Enabling power
A draft of this Order was laid before and approved by the House of Commons in accordance with paragraphs 1 and 2 of Schedule 7 to the Scotland Act 1998.
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