Part 2 Other Amendments
Finance Act 2008 (2008 c 9) | Legislation

Part 2 Other Amendments

TMA 1970

37

TMA 1970 is amended as follows.

38

In section 7(6) (notice of liability to income tax and capital gains tax), for “, the savings rate or the starting rate†substitute “or the starting rate for savingsâ€.

39

In section 91(3)(c) (effect of interest on reliefs), for “, the savings rate or the starting rate†substitute “or the starting rate for savingsâ€.

ICTA

40

ICTA is amended as follows.

41

.Ìý.Ìý.

42

.Ìý.Ìý.

43

In section 552(5)(f)(i) (information: duty of insurers), for “savings rate†substitute “basic rateâ€.

44

.Ìý.Ìý.

45

In section 701(3A) (estates of deceased persons in administration), omit—

(a)     “, the savings rate†(in both places),

(b)     “at the savings rate orâ€, and

(c)     sub-paragraph (ii) of paragraph (b) and the “and†before it.

46

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