Paragraph 7

United Kingdom

In section 11 (income charged at the default basic rate: non-individuals), in subsection (2)—

(a)

at the beginning insert—

“section 11CC (income charged at the property basic rate: non-individuals),
section 11DA (income charged at the savings basic rate: non-individuals),”, and

(b)

in the entry relating to Chapters 3 to 5 of Part 9, after “charged at” insert “the property trust rate, the savings trust rate or”.