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Income Tax Act 2007
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Changes over time for: Section 6
Version Superseded: 17/07/2014
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Point in time view as at 08/04/2014. This version of this provision has been superseded.
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6The F1... basic rate[F2, higher rate and additional rate] U.K.
This section has no associated Explanatory Notes
(1)The main rates at which income tax is charged are—
F3(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)the basic rate, F4...
(c)the higher rate[F5, and
(d)the additional rate.]
(2)The F6... basic rate[F7 , higher rate and additional rate] for a tax year are the rates determined as such by Parliament for the tax year.
[F8(2A)Subsection (2) does not apply to the non-savings income of a Scottish taxpayer.
(2B)The basic rate, higher rate and additional rate for a tax year on the non-savings income of a Scottish taxpayer is to be found as follows.
Step 1 Take the basic rate, higher rate or additional rate determined as such under subsection (2).
Step 2 Deduct 10 percentage points.
Step 3 Add the Scottish rate (if any) set by the Scottish Parliament for that year.
(2C)Chapter 2 of Part 4A of the Scotland Act 1998 makes provision about the meaning of “Scottish taxpayer” and the setting of the Scottish rate.]
(3)For other rates at which income tax is charged see—
[F9(a)section 7 (starting rate for savings),]
(b)section 8 (dividend ordinary rate[F10, dividend upper rate and dividend additional rate]), and
(c)section 9 (trust rate and dividend trust rate).
Textual Amendments
F1Words in s. 6 heading omitted (21.7.2008 with effect in accordance with s. 5(6) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 5(5)
F2Words in s. 6 heading substituted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 2(3)
F3S. 6(1)(a) omitted (21.7.2008 with effect in accordance with s. 5(6) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 5(2)
F4Word in s. 6(1)(b) omitted (with effect in accordance with s. 6(6) of the amending Act) by virtue of Finance Act 2009 (c. 10), s. 6(2)
F5S. 6(1)(d) and preceding word inserted (with effect in accordance with s. 6(6) of the amending Act) by Finance Act 2009 (c. 10), s. 6(2)
F6Words in s. 6(2) omitted (21.7.2008 with effect in accordance with s. 5(6) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 5(3)
F7Words in s. 6(2) substituted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 2(2)
F8S. 6(2A)-(2C) inserted (1.7.2012) (with effect in accordance with s. 26(8) of the amending Act) by Scotland Act 2012 (c. 11), ss. 26(2), 44(2)(3)(a)
F9S. 6(3)(a) substituted (21.7.2008 with effect in accordance with s. 5(6) of the amending Act) by Finance Act 2008 (c. 9), s. 5(4)
F10Words in s. 6(3)(b) substituted (with effect in accordance with s. 6(6) of the amending Act) by Finance Act 2009 (c. 10), s. 6(3)
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