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Part 3 U.K.Income tax, corporation tax and capital gains tax

Chapter 1U.K.Income tax and corporation tax: charge and rate bands

Income taxU.K.

23Charge and rates for 2006-07U.K.

Income tax shall be charged for the year 2006-07, and for that year—

(a)the starting rate shall be 10%;

(b)the basic rate shall be 22%;

(c)the higher rate shall be 40%.