Part 3 INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX
Chapter 1 CHARGE AND RATES
Income tax
50 Charge and rates for 2001-02
Income tax shall be charged for the year 2001-02, and for that year—
a
the starting rate shall be 10%,
b
the basic rate shall be 22%, and
c
the higher rate shall be 40%.