Paragraph 8

United Kingdom

In section 11B (income charged at the Welsh basic, higher and additional rates)—

(a)

in subsections (1)(a), (2)(a) and (3)(a), for “non-savings income” substitute “neither property income nor savings income”,

(b)

(c)

(i)

for “Section 16 has” substitute “Sections 16 and 16A have”, and

(ii)

for “non-savings income of a Welsh taxpayer” substitute “income of a Welsh taxpayer which is neither property income nor savings income”.