SCHEDULES

SCHEDULE 2Income tax rates

Part 1Amendments of ITA 2007

9

1

Schedule 4 (index of defined expressions) is amended as follows.

2

After the entry relating to “Act” insert—

additional rate

section 6(2) (as applied by section 989).

3

In the entry relating to “basic rate limit”, for “20(2)” substitute “ 10 ”.

4

After the entry relating to “dividends (in Chapter 1 of Part 13)” insert—

dividend additional rate

section 8(3) (as applied by section 989).

5

After the entry relating to “higher rate” insert—

higher rate limit

section 10 (as applied by section 989).