Section 6 The … basic rate and higher rate
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Amendments
Heading words “starting rate,” omitted by Finance Act 2008 section 5(5) for 2008-09 and later tax years.
(1) The main rates at which income tax is charged are—
(a) ...1
(b) the basic rate, and
(c) the higher rate.
Amendments
1 Para (a) omitted by Finance Act 2008 section 5(2) for 2008-09 and later tax years.
(2) The ...1 basic rate and higher rate for a tax year are the rates determined as such by Parliament for the tax year.
Amendments
1 The words “starting rate,” omitted by Finance Act 2008 section 5(3) for 2008-09 and later tax years.
(3) For other rates at which income tax is charged see—
[(a) section 7 (starting rate for savings),]1
(b) section 8 (dividend ordinary rate and dividend upper rate), and
(c) section 9 (trust rate and dividend trust rate).
Amendments
1 Para (a) substituted by Finance Act 2008 section 5(4) for 2008-09 and later tax years.
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