Income Tax Act 2007 (c. 3)

SCHEDULES

SCHEDULE 1 Minor and consequential amendments

Part 2 Other enactments

Income Tax (Trading and Other Income) Act 2005 (c. 5)

538 In section 537 (top slicing relieved liability: two or more chargeable events) in paragraph (b) of Step 2 for “lower rate” substitute “savings rate”.