Finance Act 2009, Paragraph 23 is up to date with all changes known to be in force on or before 02 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
23(1)Part 2 of Schedule 4 (index of defined expressions) is amended as follows.U.K.
(2)After the entry relating to “acquisition expenditure (in Chapter 9 of Part 2)” insert—
| “additional rate | section 6(2) of ITA 2007 (as applied by section 989 of that Act).” |
(3)After the entry relating to “distribution” insert—
| “the dividend additional rate | section 8(3) of ITA 2007 (as applied by section 989 of that Act).” |
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
