745 Rates of tax applicable to income charged under sections 720 and 727 etc
Income Tax Act 2007 (2007 c 3) | Legislation

745  Rates of tax applicable to income charged under sections 720 and 727 etc

(1)     Income tax at the basic rate, [or] the [starting rate for savings] [when that rate is more than 0%,] . . . is not charged under section 720 or 727 in respect of any income [if (and to the corresponding extent that) the income mentioned in section 721(2) or 728(1)(a)] has borne tax at that rate by deduction

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