[F17A The savings basic, higher and additional ratesU.K.
This section has no associated Explanatory Notes
The savings basic rate, savings higher rate and savings additional rate for a tax year are the rates determined as such by Parliament for the tax year.]
Textual Amendments
F1S. 7A inserted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Finance Act 2016 (c. 24), s. 6(4)(24); S.I. 2016/1161, regs. 2, 3