Point in time view as at 27/07/2010.
Finance Act 2008, Paragraph 62 is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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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