Paragraph 22
(1)
Section 498 (types of income tax for purposes of section 497) is amended as follows.
(2)
In subsection (1), in Type 3A, for “savings rate” substitute “ basic rate ”.
(3)
In that subsection, in Type 4, omit “or at the savings rate”.
(4)
In subsection (2A), for “savings rate” substitute “ basic rate ”.