# Finance Act 2006, Section 23: Charge and rates for 2006-07


Income tax shall be charged for the year 2006-07, and for that year—
(a) the starting rate shall be 10%;
(b) the basic rate shall be 22%;
(c) the higher rate shall be 40%.

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Source: https://www.legislation.gov.uk/ukpga/2006/25/section/23 (the official version)
Page: https://openlegislation.uk/finance-act-2006/section-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.