6F1The ... basic rate[F2, higher rate and additional rate] U.K.
(1)The main rates at which income tax is charged are—
F3(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)the basic rate, F4...
(c)the higher rate[F5, and
(d)the additional rate.]
(2)The F6... basic rate[F7 , higher rate and additional rate] for a tax year are the rates determined as such by Parliament for the tax year.
F8(2A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F8(2B). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F8(2C). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)For other rates at which income tax is charged see—
[F9(za)section 6A (Scottish basic, higher and additional rates),]
[F10(a)section 7 (starting rate for savings),]
(b)section 8 (dividend ordinary rate[F11, dividend upper rate and dividend additional rate]), and
(c)section 9 (trust rate and dividend trust rate).
Textual Amendments
F1Words in s. 6 heading omitted (21.7.2008 with effect in accordance with s. 5(6) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 5(5)
F2Words in s. 6 heading substituted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 2(3)
F3S. 6(1)(a) omitted (21.7.2008 with effect in accordance with s. 5(6) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 5(2)
F4Word in s. 6(1)(b) omitted (with effect in accordance with s. 6(6) of the amending Act) by virtue of Finance Act 2009 (c. 10), s. 6(2)
F5S. 6(1)(d) and preceding word inserted (with effect in accordance with s. 6(6) of the amending Act) by Finance Act 2009 (c. 10), s. 6(2)
F6Words in s. 6(2) omitted (21.7.2008 with effect in accordance with s. 5(6) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 5(3)
F7Words in s. 6(2) substituted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 2(2)
F8S. 6(2A)-(2C) omitted (with effect in accordance with Sch. 38 para. 12 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 38 para. 2(a)
F9S. 6(3)(za) inserted (with effect in accordance with Sch. 38 para. 12 of the amending Act) by Finance Act 2014 (c. 26), Sch. 38 para. 2(b)
F10S. 6(3)(a) substituted (21.7.2008 with effect in accordance with s. 5(6) of the amending Act) by Finance Act 2008 (c. 9), s. 5(4)
F11Words in s. 6(3)(b) substituted (with effect in accordance with s. 6(6) of the amending Act) by Finance Act 2009 (c. 10), s. 6(3)