Finance Act 2008 (c. 9)

SCHEDULES

SCHEDULE 1 U.K. Abolition of starting and savings rates and creation of starting rate for savings

Part 2 U.K. Other amendments

F(No.2)A 2005 U.K.

64 U.K. 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 ”.