Income Tax Act 2007

7The starting rate for savings [F1and savings nil rate] U.K.
This adran has no associated Nodiadau Esboniadol

[F2(1)]The starting rate for savings is 0%.

[F3(2)The savings nil rate is 0%]

Textual Amendments

F1Words in s. 7 heading inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 4(3)(c)(17)

F2S. 7 renumbered as s. 7(1) (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 4(3)(a)(17)

F3S. 7(2) inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 4(3)(b)(17)