Part 2Basic provisions

Chapter 2Rates at which income tax is charged

The rates

6The F10... basic rate F13, higher rate and additional rate

1

The main rates at which income tax is charged are—

F4a

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b

the basic rate, F9...

c

the higher rate F2, and

d

the additional rate.

2

The F6... basic rate F12, higher rate and additional rate for a tax year are the rates determined as such by Parliament for the tax year.

F82A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F82B

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F82C

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3

For other rates at which income tax is charged see—

F16za

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F7zb

section 6B (Welsh basic, higher and additional rates),

F17zc

section 6C (default basic, higher and additional rates),

F11a

section 7 (starting rate for savings F1and savings nil rate),

F15aa

section 7A (savings basic, higher and additional rates),

b

section 8 (F3dividend nil rate, dividend ordinary rate F5, dividend upper rate and dividend additional rate), and

c

section 9 (trust rate and dividend trust rate).

F144

See also section 80C of the Scotland Act 1998 which makes provision for the purposes of section 11A (income charged at Scottish rates)