Income Tax Act 2007

9The trust rate and dividend trust rateU.K.
This adran has no associated Nodiadau Esboniadol

(1)The trust rate is [F145%].

(2)The dividend trust rate is [F239.35%].

Textual Amendments

F1Words in s. 9(1) substituted (17.7.2012) (with effect in accordance with s. 1(6) of the amending Act) by Finance Act 2012 (c. 14), s. 1(3)(b)

F2Word in s. 9(2) substituted (with effect for the tax year 2022-23 and subsequent tax years) by Finance Act 2022 (c. 3), s. 4(2)(3)