http://www.legislation.gov.uk/ukpga/2007/3/section/11DAIncome Tax Act 2007An Act to restate, with minor changes, certain enactments relating to income tax; and for connected purposes.texttext/xmlenStatute Law Database2026-07-21Expert Participation2026-07-15 Income Tax Act 2007s. 788(7)Legal Services Act 2007Sch. 21 para. 161(b)s. 29 192 193s. 211(2)art. 2(h) Part 2Chapter 211DA1Income tax is charged at the savings basic rate on the income of persons other than individuals which—ais savings income,bwould otherwise be charged at the default basic rate, andcis not relevant foreign income charged in accordance with section 832 of ITTOIA 2005 (relevant foreign income charged on the remittance basis).2This is subject to—Chapters 3 to 5 of Part 9 (which provide for some income of trustees to be charged at special trust rates), andany other provisions of the Income Tax Acts (apart from section 11) which provide for income of persons other than individuals to be charged at different rates of income tax in some circumstances.S. 11DA inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 12