Finance Act 2008 (c. 9)

SCHEDULES

SCHEDULE 1 U.K. Abolition of starting and savings rates and creation of starting rate for savings

Part 1 U.K. Amendments of ITA 2007

36 (1) Schedule 4 (index of defined expressions) is amended as follows. U.K.

(2) After the entry relating to “EIS” insert—

“EIS rate (in Part 5)

section 158(2A)”.

(3) For the entries relating to “starting rate” and “starting rate limit” substitute—

“starting rate for savings	section 7
starting rate limit for savings	section 12”.

(4) Omit the entry relating to “savings rate”.