6The starting rate, basic rate and higher rate
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(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).