[F16C The default basic, higher and additional ratesU.K.
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Nodiadau Esboniadol
The default basic rate, default higher rate and default additional rate for a tax year are the rates determined as such by Parliament for the tax year.]
Textual Amendments
F1S. 6C inserted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Finance Act 2016 (c. 24), s. 6(3)(24); S.I. 2016/1161, regs. 2, 3