2. Income Tax (Charge and Main Rates for 2009-10)
(1) Income tax is charged for the tax year 2009-10.
(2) For that tax year—
(a) the basic rate is 20%, and
(b) the higher rate is 40%.
And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.