– see also Investment income

Counted re annual allowance reduction

Commentary – 2.13

Definition

Commentary – Tax Reporter ¶148-210

Highest part of total income

Commentary – Essential Tax Companion ¶4520

Income tax rates

Commentary – Hardman's Tax Rates and Tables ¶3-020

Indexation

Commentary – Tax Reporter ¶148-350

Individual savings accounts

Commentary – Hardman's Tax Rates and Tables ¶3-305

Rates

Commentary – Tax Reporter ¶148-200 ; Essential Tax Companion ¶4505

Savings nil rate

Commentary – Tax Reporter ¶148-240

Starting rate for

Commentary – Tax Reporter ¶148-220