Order in which basic amounts are treated as paid from aggregate incomeU.K.
5In section 679 of ITTOIA 2005 (income from which basic amounts are treated as paid)—
(a)in subsection (3), for the words “in the following order” to the end of paragraph (c) substitute “in descending order, starting with the income bearing income tax at the highest rate and ending with the income bearing income tax at the lowest rate”;
(b)in subsection (4), for “treated under section 680 as bearing income tax” substitute “within section 680”.