SCHEDULES

SCHEDULE 2Income tax rates

Part 1Amendments of ITA 2007

8

1

Section 989 (definitions) is amended as follows.

2

After the definition of “Act” insert—

“additional rate” means the rate of income tax determined in pursuance of section 6(2),

3

After the definition of “distribution” insert—

“dividend additional rate” means the rate of income tax specified in section 8(3),

4

After the definition of “higher rate” insert—

“higher rate limit” has the meaning given by section 10,