SCHEDULES
SCHEDULE 1Abolition of starting and savings rates and creation of starting rate for savings
Part 2Other amendments
ITTOIA 2005
63
(1)
Schedule 4 (index of defined expressions) is amended as follows.
(2)
For the entry relating to “starting rate” substitute—
“starting rate for savings
section 7 of ITA 2007 (as applied by section 989 of that Act)
starting rate limit for savings
section 12 of ITA 2007 (as applied by section 989 of that Act)”.
(3)
Omit the entry relating to “savings rate”.