Related Commentary  

History

In the heading, the words “, higher rate and additional rate” substituted for the words “and higher rate” by FA 2009, s. 6 and Sch. 2, para. 2(3), with effect for the tax year 2010–11 and subsequent tax years.

In the heading, the words “starting rate,” omitted by FA 2008, s. 5(5), with effect for the tax year 2008–09 and subsequent tax years.


6(1)  The main rates at which income tax is charged are–

(a)[omitted by FA 2008, s. 5(2),]

(b)the basic rate,

(c)the higher rate, and

(d)the additional rate.

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