Income Tax Act 2007(c. 3) - Explanatory Notes

Explanatory Notes

Income Tax Act 2007

2007 CHAPTER 3

20 March 2007

Commentary on Sections

Schedule 2: Transitionals and savings

Part 3: Rates at which income tax is charged

3344. These paragraphs prevent any difficulties arising from the changes made by this Act in the names of the lower rate and the rate applicable to trusts.