Section 11B — Income Tax Act 2007: Income charged at the Welsh basic, higher and additional rates

Income charged at the Welsh basic, higher and additional rates 11B 1 Income tax is charged at the Welsh basic rate on the income of a Welsh taxpayer which—

a is neither property income nor savings income , and b would otherwise be charged at the basic rate.

2 Income tax is charged at the Welsh higher rate on the income of a Welsh taxpayer which—

a is neither property income nor savings income , and b would otherwise be charged at the higher rate.

3 Income tax is charged at the Welsh additional rate on the income of a Welsh taxpayer which—

a is neither property income nor savings income , and b would otherwise be charged at the additional rate. 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5 This section is subject to— section 13 (income charged at the dividend ordinary, upper and additional rates: individuals), and any provisions of the Income Tax Acts (apart from section 10) which provide for income of an individual to be charged at different rates of income tax in some circumstances.

6 Sections 16 and 16A have effect for determining the extent to which the income of a Welsh taxpayer which is neither property income nor savings income would otherwise be charged at the basic, higher or additional rate.