SCHEDULES

SCHEDULE 1Abolition of starting and savings rates and creation of starting rate for savings

Part 2Other amendments

F(No.2)A 2005

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In section 7(5) of F(No.2)A 2005 (charge to income tax on social security pension lump sum)—

a

omit paragraph (b), and

b

in paragraph (c), for “exceeds the starting rate limit” substitute “ is greater than nil ”.