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

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

a is property income, and b would otherwise be charged at the Welsh basic rate.

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

a is property income, and b would otherwise be charged at the Welsh higher rate.

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

a is property income, and b would otherwise be charged at the Welsh additional rate.

4 This section is subject to any provisions of the Income Tax Acts which provide for income to be charged at different rates of income tax in some circumstances.

5 Sections 16 and 16A have effect for determining the extent to which the property income of a Welsh taxpayer would otherwise be charged at the Welsh basic, higher or additional rate.