Finance Act 2009 (c. 10)

Part 1 U.K. Charges, rates, allowances, etc

Income tax U.K.

1 Charge and main rates for 2009-10 U.K.

(1) Income tax is charged for the tax year 2009-10.

(2) For that tax year—

(a) the basic rate is 20%, and

(b) the higher rate is 40%.