18 Meaning of “savings income”
Income Tax Act 2007 (2007 c 3) | Legislation

18  Meaning of “savings income”

(1)     This section applies for the purposes of the Income Tax Acts.

(2)     “Savings income” is income—

(a)     which is within subsection (3) or (4), and

(b)     which is not relevant foreign income charged in accordance with section 832 of ITTOIA 2005 (relevant

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