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”.