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Finance Act 2008

Changes over time for: Paragraph 62

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62(1)Section 680A (income treated as savings income or dividend income) is amended as follows.U.K.

(2)In subsection (1)—

(a)for “Subsections (2) and (3) apply” substitute “ Subsection (3) applies ”, and

(b)omit “the savings rate or”.

(3)Omit subsection (2).

(4)In subsection (3), for the words from the beginning to “it” substitute “ The income ”.

(5)In subsection (4)—

(a)for “Subsections (5) and (6) apply” substitute “ Subsection (6) applies ”, and

(b)omit “the savings rate or”.

(6)Omit subsection (5).

(7)In subsection (6), for the words from the beginning to “it” substitute “ The income ”.

(8)Accordingly, in the heading omit “savings income or”.

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