Section 7 The starting rate for savings and savings nil rateF3

United Kingdom

F1(1)

The starting rate for savings is 0%.

F2(2)

The savings nil rate is 0%

Annotations

F1: S. 7 renumbered as s. 7(1) (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 4(3)(a)(17)
F2: S. 7(2) inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 4(3)(b)(17)
F3: Words in s. 7 heading inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 4(3)(c)(17)