s 1 Income tax lock
(1) For any tax year to which this section applies— (a) the basic rate of income tax shall not exceed 20%, (b) the higher rate of income tax shall not exceed 40%, and (c) the additional rate of income tax shall not exceed 45%. (2) This section applies to a tax year— (a) which begins after the day on which this Act is passed but before the date of the first parliamentary general election after that day, and (b) for which income tax is charged.