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Income Tax Act 2007

Changes over time for: Section 14

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14Income charged at the dividend ordinary rate: other personsU.K.
This 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),

  • F1... 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.

Textual Amendments

F1Words in s. 14(2) omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(3) (with reg. 32)

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