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Finance Act 2003

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Application of the lower rate

1(1)Section 1A of the Taxes Act 1988 (application of lower rate to income from savings and distributions) is amended as follows.

(2)In subsection (2) (which specifies the income to which the lower rate applies) omit the word “and” immediately preceding paragraph (c) and at the end of that paragraph insert ; and

(d)any amount included in an individual’s total income by virtue of section 547(1)(a) (chargeable event gains on life policies etc)..

(3)In subsection (5) (ordering rule for highest part of income for the purposes of the Income Tax Acts) after “the Income Tax Acts” insert “(other than section 550)”.

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