Scottish Variable Rate of tax no longer available https://www.gov.uk/government/news/scottish-variable-rate-of-tax-no-longer-available ↩
"HM Revenue & Customs: Devolved taxation in Scotland". http://www.hmrc.gov.uk/news/news-calman.htm ↩
Tartan Tax Tax Varying Powers for a Scottish Parliament, p. 15 House of Commons Library, 31 October, 1997 https://researchbriefings.files.parliament.uk/documents/SN00119/SN00119.pdf#page=15 ↩