Version Superseded: 21/07/2008
Point in time view as at 01/04/2008. This version of this provision has been superseded.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 6.
(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).
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