8The [F1dividend nil rate,] dividend ordinary rate[F2, dividend upper rate and dividend additional rate] U.K.
[F3(A1)The dividend nil rate is 0%.]
(1)The dividend ordinary rate is [F47.5%].
(2)The dividend upper rate is 32.5%.
[F5(3)The dividend additional rate is [F638.1%].]
Textual Amendments
F1Words in s. 8 heading inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 5(3)(a)(10)
F2Words in s. 8 heading substituted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 3(3)
F3S. 8(A1) inserted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 5(3)(b)(10)
F4Word in s. 8(1) substituted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 5(3)(c)(10)
F5S. 8(3) inserted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 3(2)
F6Word in s. 8(3) substituted (with effect for the tax year 2016-17 and subsequent years) by Finance Act 2016 (c. 24), s. 5(3)(d)(10)