SI 2021/190 The Scottish Rates of Income Tax (Consequential Amendments) Order 2021

Published on: 25 February 2021

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Specialist Tax Statutory Instruments

Article summary

The Scottish Rates of Income Tax (Consequential Amendments) Order 2021, SI 2021/190, amends section 7(5A)(c) of the Finance (No. 2) Act 2005, to ensure 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.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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