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Status:
Point in time view as at 26/03/2015.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2015, Section 1.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
1Charge and rates for 2015-16U.K.
This section has no associated Explanatory Notes
(1)Income tax is charged for the year 2015-16.
(2)For that tax year—
(a)the basic rate is 20%,
(b)the higher rate is 40%, and
(c)the additional rate is 45%.
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