Overview of Part 4A

1 In this Part— a Chapter 2 confers on the Scottish Parliament power to set a rate or rates of income tax to be paid by Scottish taxpayers, and b The remaining Chapters specify the taxes about which the Scottish Parliament may make provision in the exercise of the power conferred by section 28(1). 2 The power to make provision about a devolved tax is subject to the restrictions imposed by— a subsection (3), and b the other provisions of this Part. 3 A devolved tax may not be imposed where to do so would be incompatible with any international obligations. 4 In this Act “ devolved tax ” means a tax specified in this Part as a devolved tax.