SCHEDULES
SCHEDULE 2Transitionals and savings
Part 3Rates at which income tax is charged
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In relation to a tax year before 2007-08—
a
references in this Act, another enactment or an instrument or document to the savings rate are to be read as references to the lower rate, and
b
references in this Act, another enactment or an instrument or document to the trust rate are to be read as references to the rate applicable to trusts.