Income Tax Act 2007 (c. 3)

Part 2 Basic provisions

Chapter 2 Rates at which income tax is charged

The rates

6 The starting rate, basic rate and higher rate

(1) The main rates at which income tax is charged are—

(a) the starting rate,

(b) the basic rate, and

(c) the higher rate.

(2) The starting rate, basic rate and higher rate for a tax year are the rates determined as such by Parliament for the tax year.

(3) For other rates at which income tax is charged see—

(a) section 7 (savings rate),

(b) section 8 (dividend ordinary rate and dividend upper rate), and

(c) section 9 (trust rate and dividend trust rate).