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)

561 In section 669(3)(a) (reduction in residuary income: inheritance tax on accrued income) for sub-paragraph (i) substitute—

“(i) in the case of savings income, at the savings rate, and”.