http://www.legislation.gov.uk/ukpga/2007/3/section/6DIncome 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 2Basic provisionsChapter 2Rates at which income tax is charged<Emphasis>The rates</Emphasis><Addition ChangeId="key-6572269b13c135b3dbe794ea3a817706-1776699376835" CommentaryRef="key-6572269b13c135b3dbe794ea3a817706">The property basic, higher and additional rates</Addition>6DThe 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.S. 6D inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(2)(8)