Finance Act 2008

22(1)Section 498 (types of income tax for purposes of section 497) is amended as follows.

(2)In subsection (1), in Type 3A, for “savings rate” substitute “basic rate”.

(3)In that subsection, in Type 4, omit “or at the savings rate”.

(4)In subsection (2A), for “savings rate” substitute “basic rate”.