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Scottish rate of income tax

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The Scotland Act 2016 (Commencement No 2) Regulations, SI 2016/1161, brings into force on 30 November 2016 the power contained in Scotland Act 2016 s13 for the Scottish Parliament to set different rates of income tax for Scottish taxpayers. The tax year 2017/18 is the first tax year in respect of which the Scottish Parliament may exercise the new power.

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