Paragraph 13

United Kingdom

In section 12B (individual’s entitlement to a savings allowance), in subsection (8)—

(a)

in paragraph (a)(i) and (iv) (which sets out what counts as additional-rate income), after “the additional rate” insert “, property additional rate”, and

(b)

in paragraph (b)(i) and (iv) (which sets out what counts as higher-rate income), after “the higher rate” insert “, property higher rate”.