Section 10 | Income charged at the ... basic , higher and additional rates: individuals

(1)Repealed^F1

(2)Income tax on an individual's income up to the basic rate limit is charged at the basic rate ....^F2F3

(3)Income tax is charged at the higher rate on an individual's income above the basic rate limit and up to the higher rate limit.^F4

(3A)Income tax is charged at the additional rate on an individual's income above the higher rate limit.^F5

(3B)Repealed^F6

(3C)Repealed^F6

(4)This section is subject to—^{F7F8F9F10F11F12F13}

section 11A (income charged at Scottish rates),

section 11B (income charged at the Welsh basic, higher and additional rates),

section 11C (income charged at the default basic, higher and additional rates: non-UK resident individuals),

section 11CA (income charged at the property basic, higher and additional rates: individuals),

section 11CB (income charged at the Welsh property basic, higher and additional rates: individuals),

section 11D (savings income charged at the savings basic, higher and additional rates: individuals),

section 12 (savings income charged at the starting rate for savings),

section 12A (savings income charged at the savings nil rate),

section 13 (income charged at the dividend ordinary and dividend upper rates: individuals), and

any other provisions of the Income Tax Acts which provide for income of an individual to be charged at different rates of income tax in some circumstances.

(5)The basic rate limit is £37,700.^F14

(5A)The higher rate limit for a tax year is equal to—^F15

(a)twice the amount specified in subsection (1) of section 35 (personal allowance) for the tax year, plus^F15

(b)the amount specified in subsection (2) of that section (amount at which personal allowance starts to be withdrawn).^F15

(5B)Before the start of the tax year the Treasury must make an order specifying the amount which is, as a result of subsection (5A), the higher rate limit for the tax year.^F15

(6)The basic rate limit and higher rate limit are increased in some circumstances: see—^F16F17

(a)section 414(2) (gift aid relief), and^F16

(b)section 192(4) of FA 2004 (relief for pension contributions).^F16

(7)See section 21 for indexation of the basic rate limit.^F16