http://www.legislation.gov.uk/ukpga/2017/10/section/2Finance Act 2017An 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.texttext/xmlenStatute Law Database2025-05-29Expert Participation2025-03-20 Part 1 2For the tax year 2017-18 the main rates of income tax are as follows—athe basic rate is 20%;bthe higher rate is 40%;cthe additional rate is 45%.