Policy paper

Income Tax: The Scottish Rates of Income Tax (Consequential Amendments) Order 2024

This tax information and impact note explains changes to deficiency relief following the introduction of the Scottish advanced rate of Income Tax.

• From: HM Revenue & Customs
• Published: 14 October 2024

Documents

Deficiency relief — changes following the introduction of the Scottish advanced rate of Income Tax

HTML

Details

These regulations enable deficiency relief to be calculated by reference to income taxable at the Scottish advanced rate of Income Tax from 6 April 2024. They also simplify the construction of the legislation.

You can also read the legislation and explanatory memorandum.

Published 14 October 2024