Table 2: Difference in NSND income tax baseline adjustment using OBR/SFC forecast and BGA (IPC) to 2021-222016-17 (initial baseline adjustment)2017-182018-192019-202020-212021-22BGA (IPC) based on OBR's previous 2016-17 adjustment 11,52511,75012,15912,67213,23313,898BGA (IPC) based on SFC's 2016-17 adjustment 11,21411,52311,74912,05612,47712,936Difference-311-227-410-616-756-9622016-17 marked the first time Scottish taxpayers were identified in their tax code...