Part 2Basic provisions

Chapter 2Rates at which income tax is charged

The rates

6The F1... basic rate F2, higher rate and additional rate

(1)

The main rates at which income tax is charged are—

F3(a)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)

the basic rate, F4...

(c)

the higher rate F5, and

(d)

the additional rate.

(2)

The F6... basic rate F7, higher rate and additional rate for a tax year are the rates determined as such by Parliament for the tax year.

F8(2A)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F8(2B)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F8(2C)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)

For other rates at which income tax is charged see—

F9(za)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F10(zb)

section 6B (Welsh basic, higher and additional rates),

F11(zc)

section 6C (default basic, higher and additional rates),

F12(a)

section 7 (starting rate for savings F13and savings nil rate),

F14(aa)

section 7A (savings basic, higher and additional rates),

(b)

section 8 (F15dividend nil rate, dividend ordinary rate F16, dividend upper rate and dividend additional rate), and

(c)

section 9 (trust rate and dividend trust rate).

F17(4)

See also section 80C of the Scotland Act 1998 which makes provision for the purposes of section 11A (income charged at Scottish rates)