Part 2Basic provisions
Chapter 2Rates at which income tax is charged
The rates
6The starting rate, basic rate and higher rate
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).