Section 6D The property basic, higher and additional ratesF1
The property basic rate, the property higher rate and the property additional rate for a tax year are the rates determined as such by Parliament for the tax year.
Annotations
Textual amendments
- F1
S. 6D inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(2)(8)