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Finance Act 2008

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Changes over time for: Paragraph 7

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Point in time view as at 27/07/2010.

Changes to legislation:

Finance Act 2008, Paragraph 7 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. Help about Changes to Legislation

7U.K.In section 16(1) (savings and dividend income to be treated as highest part of total income), for the words from “the rate” to the end substitute

(a)the extent to which a person's income up to the starting rate limit for savings consists of savings income, and

(b)the rate at which income tax would be charged on a person's dividend income apart from section 13.

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