Finance Act 2017 - legislation

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Finance Act 2017CHAPTER 10 Act 2017CHAPTER 10CONTENTSPART 1DIRECT AND INDIRECT TAXESIncome tax charge and rates1Income tax charge for tax year 2017 -182Main rates of income tax for tax year 2017 -183Default and savings rates of income tax for tax year 2017 -184Starting rate limit for savings for tax year 2017 -18Corporation tax charge5Corporation tax charge for financial year 2018Income tax: general6Workers services provided to public sector through intermediaries7Optional remuneration arrangements8Taxable benefits: asset made available without transfer9Overseas pensions10Pensions: offshore transfers11Deduction of income tax at sourceEmployee shareholder shares12Employee shareholder shares: amount treated as earnings13Employee shareholder shares: abolit

Finance Act 2017 (c. 10) Part 1 — Direct and indirect taxes 2 (b) the higher rate is 40%; (c) the additional rate is 45%. 3 Default and savings rates of income tax for tax year 2017-18

  Finance, 2017, Finance act 2017