Finance Act 2008 (c. 9)

SCHEDULES

SCHEDULE 1 Abolition of starting and savings rates and creation of starting rate for savings

Part 2 Other 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”.