Version Superseded: 21/07/2008
Point in time view as at 01/04/2008. This version of this provision has been superseded.
There are currently no known outstanding effects for the Income Tax Act 2007, Section 10.
(1)Income tax is charged at the starting rate on an individual's income up to the starting rate limit.
(2)Income tax is charged at the basic rate on an individual's income above the starting rate limit and up to the basic rate limit.
(3)Income tax is charged at the higher rate on an individual's income above the basic rate limit.
(4)This section is subject to—
section 12 (income charged at the savings rate),
section 13 (income charged at the dividend ordinary and dividend upper rates: individuals), and
any other provisions of the Income Tax Acts which provide for income of an individual to be charged at different rates of income tax in some circumstances.
(5)See section 20 for the starting rate limit and the basic rate limit.
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