PART I U.K. THE CHARGE TO TAX

Income tax U.K.

[F1 1A Application of lower rate to income from savings and distributions. U.K.

F2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F1 S. 1A inserted (with effect in accordance with s. 73(3) of the amending Act) by Finance Act 1996 (c. 8), s. 73(1)

F2 S. 1A repealed (6.4.2007 with effect in accordance with s. 1034(1) of the repealing Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 2, Sch. 3 Pt. 1 (with Sch. 2)