[11B Income charged at the Welsh basic, higher and additional rates]
Income Tax Act 2007 (2007 c 3) | Legislation

[11B  Income charged at the Welsh basic, higher and additional rates]

[(1)     Income tax is charged at the Welsh basic rate on the income of a Welsh taxpayer which—

(a)     is non-savings income, and

(b)     would otherwise be charged at the basic rate.

(2)     Income tax

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