http://www.legislation.gov.uk/ukpga/2007/3/section/7/2010-12-16Income Tax Act 2007An Act to restate, with minor changes, certain enactments relating to income tax; and for connected purposes.texttext/xmlenStatute Law Database2024-06-05Expert Participation2010-12-16Income Tax Act 2007s. 788(7)Legal Services Act 2007Sch. 21 para. 161(b)s. 29192193s. 211(2)art. 2(h)Part 2Basic provisionsChapter 2Rates at which income tax is chargedThe rates7F1The starting rate for savingsThe starting rate for savings is 10%.