Part 2Income tax, corporation tax and capital gains tax_general

Miscellaneous

68Income charged at dividend upper rate

1

In section 13(2) of ITA 2007 (income charged at dividend upper rate: individuals)—

a

omit “and” at the end of paragraph (a), and

b

at the end of paragraph (b) insert

, and

c

is not relevant foreign income charged in accordance with section 832 of ITTOIA 2005.

2

The amendments made by subsection (1) have effect for the tax year 2008-09 and subsequent tax years.