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

6 U.K. In section 13 (income charged at dividend ordinary and dividend upper rates: individuals)—

(a) in subsection (1)(b), omit “starting or”, and

(b) in subsection (4), omit “starting,”.