Section 6 — Income Tax Act 2007: The ... basic rate , higher rate and additional rate

The ... basic rate , higher rate and additional rate 6 1 The main rates at which income tax is charged are—

a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b the basic rate, ... c the higher rate , and d the additional rate.

2 The ... basic rate , higher rate and additional rate for a tax year are the rates determined as such by Parliament for the tax year. 2A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3 For other rates at which income tax is charged see—

za . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . zb section 6B ( the Welsh rates ),

zc section 6C (default basic, higher and additional rates),

zd section 6D (property basic, higher and additional rates), a section 7 (starting rate for savings and savings nil rate ), aa section 7A (savings basic, higher and additional rates),

b section 8 ( dividend nil rate, dividend ordinary rate , dividend upper rate and dividend additional rate ),

and c section 9 (trust rate , property trust rate, savings trust rate and dividend trust rate).

4 See also section 80C of the Scotland Act 1998 which makes provision for the purposes of section 11A (income charged at Scottish rates)