keep The Scottish Rate of Income Tax (Consequential Amendments) Order 2015
This Order makes consequential amendments to the Finance Act 2004, Income Tax Act 2007, and other tax legislation to implement the Scottish Rate of Income Tax (SRIT) under the Scotland Act 2012. It defines 'relevant rate' for pension relief at source, creates new sections 192A (additional relief) and 192B (excessive relief) in FA 2004, and adds Scottish basic/higher/additional rates to various provisions throughout the tax code. The amendments ensure the UK tax system coordinates with Scotland's devolved income tax rates.
This Order is purely a technical coordination measure implementing the Scottish Rate of Income Tax as established by the Scotland Act 2012 (primary legislation). Deleting it would create systemic failure in pension relief at source and tax calculations for Scottish taxpayers, leaving individuals unable to receive correct relief and creating administrative chaos. The complexity is a constitutional feature of devolution, not regulatory overreach by this instrument.