Section 4 | Starting rate limit for savings for tax year 2021-22

(1)For the tax year 2021-22, the amount specified in section 12(3) of ITA 2007 (the starting rate limit for savings) is “£5,000”.

(2)Accordingly, section 21 of that Act (indexation) does not apply in relation to the starting rate limit for savings for that tax year.