19. Application of legislation to Scotland and Northern Ireland.

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