Taxation (Annual Rates and Budget Measures) Act 2011

14  Schedule 1––Basic tax rates: income tax, ESCT, RSCT, RWT, and attributed fringe benefits

  • In schedule 1, part D,––

    • (a) in the heading to clause 1 “(a)” is omitted; and

    • (b) in clause 1, “If section RD 67(a) applies” is replaced by “For the purposes of section RD 67”; and

    • (c) in table 1, in the instructions to use that table, “the amount of salary or wages under section RD 69(1)” is replaced by “the ESCT rate threshold amount”; and