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Income Tax Act 2007

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Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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This is the original version (as it was originally enacted).

Taxes Management Act 1970 (c. 9)

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259In section 91(3)(c) (effect on interest of reliefs) for “lower rate” substitute “savings rate”.

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