SCHEDULES

SCHEDULE 2U.K.Income tax rates

Part 1U.K.Amendments of ITA 2007

9(1)Schedule 4 (index of defined expressions) is amended as follows.U.K.

(2)After the entry relating to “Act” insert—

additional ratesection 6(2) (as applied by section 989).

(3)In the entry relating to “basic rate limit”, for “20(2)” substitute “ 10 ”.

(4)After the entry relating to “dividends (in Chapter 1 of Part 13)” insert—

dividend additional ratesection 8(3) (as applied by section 989).

(5)After the entry relating to “higher rate” insert—

higher rate limitsection 10 (as applied by section 989).