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3. For the tax year 2011–12, the amount specified in section 12(3) (starting rate limit for savings)(1) is replaced with “£2,560”.
Section 12 was substituted by paragraph 5 of Schedule 1 to FA 2008. The amount specified in section 12(3) was substituted by article 3 of S.I. 2008/3023. See also section 1(3) of FA 2010.
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