SCHEDULES

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

Part 2Other amendments

64F(No.2)A 2005

In section 7(5) of F(No.2)A 2005 (charge to income tax on social security pension lump sum)—

a

omit paragraph (b), and

b

in paragraph (c), for “exceeds the starting rate limit” substitute “is greater than nil”.