This section has no associated Explanatory Notes
9(1)Schedule 4 (index of defined expressions) is amended as follows.U.K.
(2)After the entry relating to “Act” insert—
“additional rate | section 6(2) (as applied by section 989).” |
(3)In the entry relating to “basic rate limit”, for “20(2)” substitute “ 10 ”.
(4)After the entry relating to “dividends (in Chapter 1 of Part 13)” insert—
“dividend additional rate | section 8(3) (as applied by section 989).” |
(5)After the entry relating to “higher rate” insert—
“higher rate limit | section 10 (as applied by section 989).” |