http://www.legislation.gov.uk/id/ukpga/2015/11

PART 1Income tax, corporation tax and capital gains tax

CHAPTER 1Charge, rates etc

Income tax

1Charge and rates for 2015-16

(1)

Income tax is charged for the year 2015-16.

(2)

For that tax year—

(a)

the basic rate is 20%,

(b)

the higher rate is 40%, and

(c)

the additional rate is 45%.