[F17The starting rate for savingsU.K.
This section has no associated Explanatory Notes
The starting rate for savings is [F20%].]
Textual Amendments
F1S. 7 substituted (21.7.2008 with effect in accordance with Sch. 1 para. 65 of the amending Act) by Finance Act 2008 (c. 9), Sch. 1 para. 2
F2Word in s. 7 substituted (with effect in accordance with s. 3(5) of the amending Act) by Finance Act 2014 (c. 26), s. 3(1)