Except in so far as the contrary may be expressly provided, the Tax Acts apply to Scotland and Northern Ireland1, and to the territorial sea of the United Kingdom2. From 6 April 2017, the Scottish Parliament has the power to set Scottish income tax rates and bands for non-savings and non-dividend income3. The court of first instance in England will usually follow, although is not bound by, decisions of the Court of Session (Inner House) in Scotland
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