6. Charge to income tax.

Income tax on an individual's income up to the basic rate limit1 is charged at the basic rate2 (except to the extent that it is charged at the starting rate for savings). An individual's income above the basic rate limit is charged at the higher rate3. Tax is charged at the additional rate4 on an individual's income above the higher rate limit5. Income is also charged at the basic rate on the income of persons other than individuals6.

Income tax is charged at the starting rate for savings