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Income Tax Act 2007
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Rhagor o Adnoddau
Changes over time for: Section 14
Version Superseded: 06/04/2014
Alternative versions:
- 06/04/2007- Amendment
- 19/07/2012
Point in time - 06/04/2014- Amendment
- 06/04/2024- Amendment
Status:
Point in time view as at 19/07/2012. This version of this provision has been superseded.
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14Income charged at the dividend ordinary rate: other personsU.K.
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adran has no associated
Nodiadau Esboniadol
(1)Income tax is charged at the dividend ordinary rate on the income of persons other than individuals which—
(a)is dividend income,
(b)would otherwise be charged at the 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)This is subject to—
Chapters 3 to 6 of Part 9 (which provide for some income of trustees to be charged at the dividend trust rate or at the trust rate),
section 504(3) (treatment of income of unauthorised unit trust), and
any other provisions of the Income Tax Acts (apart from section 11) which provide for income of persons other than individuals to be charged at different rates of income tax in some circumstances.
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