SCHEDULES

SCHEDULE 2 U.K. Income tax rates

Part 1 U.K. Amendments of ITA 2007

2 (1) Section 6 (rates of income tax) is amended as follows. U.K.

(2) In subsection (2), for “and higher rate” substitute “ , higher rate and additional rate ”.

(3) In the heading, for “and higher rate” substitute “ , higher rate and additional rate ”.