Policy paper
Income Tax: 皇冠体育app 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.
Documents
Details
皇冠体育appse regulations enable deficiency relief to be calculated by reference to income taxable at the Scottish advanced rate of Income Tax from 6 April 2024. 皇冠体育appy also simplify the construction of the legislation.
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Updates to this page
Published 14 October 2024