Paragraph 9
(1)
Schedule 4 (index of defined expressions) is amended as follows.
(2)
After the entry relating to “Act” insert—
“
additional rate section 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 rate section 8(3) (as applied by section 989). ”
(5)
After the entry relating to “higher rate” insert—
“
higher rate limit section 10 (as applied by section 989). ”