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Contents

Legislation
Income Tax Act 2007

Crossheading The rates

  • Section 6 The ... basic rate , higher rate and additional rate
  • Section 6A The Scottish basic, higher and additional rates
  • Section 6B The Welsh rates
  • Section 6C The default basic, higher and additional rates
  • Section 6D The property basic, higher and additional rates
  • Section 7 The starting rate for savings and savings nil rate
  • Section 7A The savings basic, higher and additional rates
  • Section 8 The dividend nil rate, dividend ordinary rate, dividend upper rate and dividend additional rate
  • Section 9 The trust rate , property trust rate, savings trust rate and dividend trust rate
  1. The rates
  2. The default basic, higher and additional rates

Section 6C | The default basic, higher and additional rates

From legislation.gov.uk

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

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