Paragraph 38 TCGA 1992
United Kingdom
In section 1J of TCGA 1992 (section 1I: definitions and other supplementary provision)—
(a)
in subsection (1), after paragraph (a) insert—
“(ab)the property higher rate,”, and
(b)
in subsection (5), in the words after paragraph (c), after “the default higher rate” insert “, the property higher rate, the savings higher rate”.