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Deductions in respect of Schedule A. tax in Scotland. 27 & 28 Vict. c. 18.
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34. Notwithstanding anything in section forty of the Income Tax Act, 1853, or in section fifteen of the Revenue (No. 1) Act, 1864, or in any other enactment, deductions in respect of income tax under Schedule A. on lands and heritages in Scotland made from any rent, interest, or payment due for the period ending of the fifteenth day of May, shall be made at the rate of the tax in force at the commencement of that period.
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