1 Charge for 2012–13 and rates for 2012–13 and subsequent tax years
Finance Act 2012 (2012 c 14) | Legislation

Part 1 Income Tax, Corporation Tax and Capital Gains Tax

Chapter 1
Income Tax and Corporation Tax Charges and Rate Bands

Income tax

1  Charge for 2012–13 and rates for 2012–13 and subsequent tax years

(1)     Income tax is charged for the tax year 2012–13, and for that tax year—

(a)     the basic rate is 20%,

(b)

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