SCHEDULES
SCHEDULE 1Abolition of starting and savings rates and creation of starting rate for savings
Part 1Amendments of ITA 2007
36
(1)
Schedule 4 (index of defined expressions) is amended as follows.
(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”.