SCHEDULES

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

Part 2 U.K.Other amendments

ICTAU.K.

45U.K.In section 701(3A) (estates of deceased persons in administration), omit—

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

(b)“at the savings rate or”, and

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