6 Threshold at which additional rate is charged
Finance Act 2023 (2023 c 1) | Legislation

6  Threshold at which additional rate is charged

(1)     In section 10 of the Income Tax Act 2007 (income charged at the basic, higher and additional rates: individuals), for subsection (5A) substitute—

“(5A)     The higher rate limit for a tax year is equal to—

(a)     twice the amount specified in subsection (1) of section

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