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
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),
F15aa
section 7A (savings basic, higher and additional rates),
b
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)