Transcription of Finance Act 2017 - legislation
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Finance Act 2017 - legislation
Finance Act 2017 CHAPTER 10 Act 2017 CHAPTER 10 CONTENTSPART 1 DIRECT AND INDIRECT TAXESI ncome tax charge and rates1 Income tax charge for tax year 2017 -182 Main rates of income tax for tax year 2017 -183 Default and savings rates of income tax for tax year 2017 -184 Starting rate limit for savings for tax year 2017 -18 Corporation tax charge5 Corporation tax charge for financial year 2018 Income tax: general6 Workers services provided to public sector through intermediaries7 Optional remuneration arrangements8 Taxable benefits: asset made available without transfer9 Overseas pensions10 Pensions: offshore transfers11 Deduction of income tax at sourceEmployee shareholder shares12 Employee shareholder shares: amount treated as earnings13 Employee shareh
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
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