Part 2U.K.Basic provisions

Chapter 2U.K.Rates at which income tax is charged

Income charged at particular ratesU.K.

11Income charged at the basic rate: other personsU.K.

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

(2)This section is subject to—

Textual Amendments

F1Words 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