http://www.legislation.gov.uk/ukpga/2016/24/section/1
Finance Act 2016
An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.
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Statute Law Database
2023-04-19
Expert Participation
2023-04-06
Finance Act 2016
Sch. 19
para. 12(5)(a)
Finance (No. 2) Act 2017
Sch. 14
para. 49(2)(a)
s. 61(6)
reg. 2
Finance Act 2016
Sch. 19
para. 12(5)(a)
Finance (No. 2) Act 2017
Sch. 14
para. 49(2)(b)
s. 61(6)
reg. 2
Finance Act 2016
Sch. 19
para. 12(5)(b)
Finance (No. 2) Act 2017
Sch. 14
para. 49(2)(c)
s. 61(6)
reg. 2
Finance Act 2016
Sch. 19
para. 51(8)(b)
Finance (No. 2) Act 2017
Sch. 14
para. 48(2)
s. 61(6)
reg. 2
Finance Act 2016
Sch. 19
para. 53(1)
Finance (No. 2) Act 2017
Sch. 14
para. 48(4)(a)
s. 61(6)
reg. 2
Finance Act 2016
Sch. 19
para. 53(1)
Finance (No. 2) Act 2017
Sch. 14
para. 48(4)(b)
s. 61(6)
reg. 2
Finance Act 2016
Sch. 19
para. 58(1)
Finance (No. 2) Act 2017
Sch. 14
para. 48(5)
s. 61(6)
reg. 2
Finance Act 2016
Sch. 20
para. 1(4)(e)
Finance Act 2021
Sch. 27
para. 47(2)
s. 118(2)
Finance Act 2016
Sch. 20 para. 3(3)(d) and word
Finance Act 2021
Sch. 27
para. 47(3)(b)
s. 118(2)
Finance Act 2016
Sch. 20
para. 5(5)
Finance Act 2021
Sch. 27
para. 47(5)
s. 118(2)
Finance Act 2016
Sch. 22
para. 2(4B)
Finance Act 2021
Sch. 27
para. 48(2)(c)
s. 118(2)
Finance Act 2016
Sch. 22
para. 3(4A)
Finance Act 2021
Sch. 27
para. 48(3)
s. 118(2)
PART 1Income tax
Charge and principal rates etc
1Income tax charge and rates for 2016-17
1
Income tax is charged for the tax year 2016-17.
2
For that tax year—
a
the basic rate is 20%,
b
the higher rate is 40%, and
c
the additional rate is 45%.