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.