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Income Tax Act 2007

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Changes over time for: Section 11

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Changes to legislation:

There are currently no known outstanding effects for the Income Tax Act 2007, Section 11. Help about Changes to Legislation

11Income charged at the [F1default basic rate: non-individuals]U.K.
This section has no associated Explanatory Notes

(1)Income tax is charged at the [F2default] basic rate on the income of persons other than individuals.

(2)This section is subject to—

  • F3...

  • section 14 (income charged at the dividend ordinary rate: other persons),

  • Chapters 3 to [F45] of Part 9 (which provide for some income of trustees to be charged at the dividend trust rate or at the trust rate), and

  • any other provisions of the Income Tax Acts which provide for income of persons other than individuals to be charged at different rates of income tax in some circumstances.

Textual Amendments

F1Words in s. 11 heading substituted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Finance Act 2016 (c. 24), s. 6(8)(a)(24); S.I. 2016/1161, regs. 2, 3

F2Word in s. 11(1) 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(8)(b)(24); S.I. 2016/1161, regs. 2, 3

F3Words in s. 11(2) omitted (21.7.2008 with effect in accordance with Sch. 1 para. 65 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 1 para. 4

F4Word in s. 11(2) substituted (6.4.2024 in relation to the tax year 2024-25 and subsequent tax years) by Finance (No. 2) Act 2023 (c. 30), Sch. 2 paras. 13(3)(b), 14(4)

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