(1)Income tax is charged at the dividend ordinary rate on an individual's income which—
(a)is dividend income,
(b)would otherwise be charged at the F2... basic rate, F3... [F4or the Welsh basic rate,] and
(c)is not relevant foreign income charged in accordance with section 832 of ITTOIA 2005 (relevant foreign income charged on the remittance basis).
(2)Income tax is charged at the dividend upper rate on an individual's income which—
(a)is dividend income, F5...
(b)would otherwise be charged at the higher rate, F6... [F7or the Welsh higher rate,] [F8 and
(c)is not relevant foreign income charged in accordance with section 832 of ITTOIA 2005.]
[F9(2A)Income tax is charged at the dividend additional rate on an individual's income which—
(a)is dividend income,
(b)would otherwise be charged at the additional rate, F10... [F11or the Welsh additional rate,] and
(c)is not relevant foreign income charged in accordance with section 832 of ITTOIA 2005.]
(3)Subsections (1) [F12to (2A)] are subject to any provisions of the Income Tax Acts (apart from section 10 [F13or 11A] [F14or 11B]) which provide for income to be charged at different rates of income tax in some circumstances.
(4)Section 16 has effect for determining the extent to which an individual's dividend income would otherwise be charged at the F15... basic [F16, higher or additional] rate F17... [F18or the Welsh basic, higher or additional rate].
[F19(5)In relation to an individual who is a Scottish taxpayer, references in this section to income that would otherwise be charged at a particular rate are to be read as references to income that would, if the individual were not a Scottish taxpayer, be charged at that rate (and subsection (4) is to be read accordingly).]
Textual Amendments
F1Words in s. 13 heading substituted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 5(5)
F2Words in s. 13(1)(b) omitted (21.7.2008 with effect in accordance with Sch. 1 para. 65 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 1 para. 6(a)
F3Words in s. 13(1)(b) omitted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Scotland Act 2016 (c. 11), ss. 13(14), 14(11)(a)(15), 72(3); S.I. 2016/1161, regs. 2, 3
F4Words in s. 13(1)(b) inserted (24.7.2018) by Wales Act 2014 (c. 29), ss. 9(6)(a), 14, 29(4); S.I. 2018/892, art. 3 (with arts. 5, 6, 8)
F5Word in s. 13(2)(a) omitted (21.7.2008 with effect in accordance with s. 68(2) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 68(1)(a)
F6Words in s. 13(2)(b) omitted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Scotland Act 2016 (c. 11), ss. 13(14), 14(11)(b)(15), 72(3); S.I. 2016/1161, regs. 2, 3
F7Words in s. 13(2)(b) inserted (24.7.2018) by Wales Act 2014 (c. 29), ss. 9(6)(b), 14, 29(4); S.I. 2018/892, art. 3 (with arts. 5, 6, 8)
F8S. 13(2)(c) and word inserted (21.7.2008 with effect in accordance with s. 68(2) of the amending Act) by Finance Act 2008 (c. 9), s. 68(1)(b)
F9S. 13(2A) inserted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 5(2)
F10Words in s. 13(2A)(b) omitted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Scotland Act 2016 (c. 11), ss. 13(14), 14(11)(c)(15), 72(3); S.I. 2016/1161, regs. 2, 3
F11Words in s. 13(2A)(b) inserted (24.7.2018) by Wales Act 2014 (c. 29), ss. 9(6)(c), 14, 29(4); S.I. 2018/892, art. 3 (with arts. 5, 6, 8)
F12Words in s. 13(3) substituted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 5(3)
F13Words in s. 13(3) inserted (with effect in accordance with Sch. 38 para. 12 of the amending Act) by Finance Act 2014 (c. 26), Sch. 38 para. 6(d)
F14Words in s. 13(3) inserted (24.7.2018) by Wales Act 2014 (c. 29), ss. 9(6)(d), 14, 29(4); S.I. 2018/892, art. 3 (with arts. 5, 6, 8)
F15Word in s. 13(4) omitted (21.7.2008 with effect in accordance with Sch. 1 para. 65 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 1 para. 6(b)
F16Words in s. 13(4) substituted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 5(4)
F17Words in s. 13(4) omitted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Scotland Act 2016 (c. 11), ss. 13(14), 14(11)(d)(15), 72(3); S.I. 2016/1161, regs. 2, 3
F18Words in s. 13(4) inserted (24.7.2018) by Wales Act 2014 (c. 29), ss. 9(6)(e), 14, 29(4); S.I. 2018/892, art. 3 (with arts. 5, 6, 8)
F19S. 13(5) inserted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Scotland Act 2016 (c. 11), ss. 13(14), 14(11)(e)(15), 72(3); S.I. 2016/1161, regs. 2, 3