Part 2 U.K. Basic provisions

Chapter 2 U.K. Rates at which income tax is charged

The rates U.K.

[F1 6D The property basic, higher and additional rates U.K.

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

Textual Amendments

F1 S. 6D inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(2)(8)