Part 2Basic provisions
Chapter 2Rates at which income tax is charged
The rates
6The F1... basic rateF5, higher rate and additional rate
1
The main rates at which income tax is charged are—
F2a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
the basic rate, F6...
c
the higher rateF7, and
d
the additional rate.
2
3
For other rates at which income tax is charged see—
F4a
section 7 (starting rate for savings),
b
section 8 (dividend ordinary rateF8, dividend upper rate and dividend additional rate), and
c
section 9 (trust rate and dividend trust rate).