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Income Tax Act 2007

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Changes over time for: Section 11

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Version Superseded: 21/07/2008

Status:

Point in time view as at 01/04/2008. This version of this provision has been superseded. Help about Status

Changes to legislation:

There are currently no known outstanding effects for the Income Tax Act 2007, Section 11. Help about Changes to Legislation

11Income charged at the basic rate: other personsU.K.
This section has no associated Explanatory Notes

(1)Income tax is charged at the basic rate on the income of persons other than individuals.

(2)This section is subject to—

  • section 12 (income charged at the savings rate),

  • section 14 (income charged at the dividend ordinary rate: other persons),

  • Chapters 3 to 6 of Part 9 (which provide for some income of trustees to be charged at the dividend trust rate or at the trust rate), and

  • any other provisions of the Income Tax Acts which provide for income of persons other than individuals to be charged at different rates of income tax in some circumstances.

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