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Income Tax Act 2007
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Changes over time for: Section 6
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There are currently no known outstanding effects for the Income Tax Act 2007, Section 6.
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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). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F8(2B). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F8(2C). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)For other rates at which income tax is charged see—
F9(za). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F10(zb)section 6B (Welsh basic, higher and additional rates),]
[F11(zc)section 6C (default basic, higher and additional rates),]
[F12(a)section 7 (starting rate for savings [F13and savings nil rate]),]
[F14(aa)section 7A (savings basic, higher and additional rates),]
(b)section 8 ([F15dividend nil rate,] dividend ordinary rate [F16, dividend upper rate and dividend additional rate]), and
(c)section 9 (trust rate and dividend trust rate).
[F17(4)See also section 80C of the Scotland Act 1998 which makes provision for the purposes of section 11A (income charged at Scottish rates)]
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) omitted (with effect in accordance with Sch. 38 para. 12 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 38 para. 2(a)
F9S. 6(3)(za) omitted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Scotland Act 2016 (c. 11), ss. 13(14), 14(3)(15), 72(3); S.I. 2016/1161, regs. 2, 3
F10S. 6(3)(zb) inserted (24.7.2018) by Wales Act 2014 (c. 29), ss. 9(2), 14, 29(4); S.I. 2018/892, art. 3 (with arts. 5, 6, 8)
F11S. 6(3)(zc) 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(5)(a)(24); S.I. 2016/1161, regs. 2, 3
F12S. 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)
F13Words in s. 6(3)(a) inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 4(2)(17)
F14S. 6(3)(aa) 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(5)(b)(24); S.I. 2016/1161, regs. 2, 3
F15Words in s. 6(3)(b) inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 5(2)(10)
F16Words 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)
F17S. 6(4) inserted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Scotland Act 2016 (c. 11), ss. 13(14), 14(4)(15), 72(3); S.I. 2016/1161, regs. 2, 3
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