Part 2Basic provisions
Chapter 2Rates at which income tax is charged
Income charged at particular rates
10Income charged at the starting, basic and higher rates: individuals
(1)
Income tax is charged at the starting rate on an individual’s income up to the starting rate limit.
(2)
Income tax is charged at the basic rate on an individual’s income above the starting rate limit and up to the basic rate limit.
(3)
Income tax is charged at the higher rate on an individual’s income above the basic rate limit.
(4)
This section is subject to—
section 12 (income charged at the savings rate),
section 13 (income charged at the dividend ordinary and dividend upper rates: individuals), and
any other provisions of the Income Tax Acts which provide for income of an individual to be charged at different rates of income tax in some circumstances.
(5)
See section 20 for the starting rate limit and the basic rate limit.