(1)Income tax is charged at the dividend ordinary rate on an individual's income which—
(a)is dividend income,
(b)would otherwise be charged at the F2... basic rate, F3... 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)Income tax is charged at the dividend upper rate on an individual's income which—
(a)is dividend income, F4...
(b)would otherwise be charged at the higher rate, F5... [F6and
(c)is not relevant foreign income charged in accordance with section 832 of ITTOIA 2005.]
[F7(2A)Income tax is charged at the dividend additional rate on an individual's income which—
(a)is dividend income,
(b)would otherwise be charged at the additional rate, F8... and
(c)is not relevant foreign income charged in accordance with section 832 of ITTOIA 2005.]
(3)Subsections (1) [F9to (2A)] are subject to any provisions of the Income Tax Acts (apart from section 10 [F10or 11A]) which provide for income to be charged at different rates of income tax in some circumstances.
(4)Section 16 has effect for determining the extent to which an individual's dividend income would otherwise be charged at the F11... basic [F12, higher or additional] rate F13....
[F14(5)In relation to an individual who is a Scottish taxpayer, references in this section to income that would otherwise be charged at a particular rate are to be read as references to income that would, if the individual were not a Scottish taxpayer, be charged at that rate (and subsection (4) is to be read accordingly).]
Textual Amendments
F1Words in s. 13 heading substituted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 5(5)
F2Words in s. 13(1)(b) omitted (21.7.2008 with effect in accordance with Sch. 1 para. 65 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 1 para. 6(a)
F3Words in s. 13(1)(b) omitted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Scotland Act 2016 (c. 11), ss. 13(10), 14(11)(a)(15), 72(3); S.I. 2016/1161, regs. 2, 3
F4Word in s. 13(2)(a) omitted (21.7.2008 with effect in accordance with s. 68(2) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 68(1)(a)
F5Words in s. 13(2)(b) omitted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Scotland Act 2016 (c. 11), ss. 13(10), 14(11)(b)(15), 72(3); S.I. 2016/1161, regs. 2, 3
F6S. 13(2)(c) and word inserted (21.7.2008 with effect in accordance with s. 68(2) of the amending Act) by Finance Act 2008 (c. 9), s. 68(1)(b)
F7S. 13(2A) inserted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 5(2)
F8Words in s. 13(2A)(b) omitted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Scotland Act 2016 (c. 11), ss. 13(10), 14(11)(c)(15), 72(3); S.I. 2016/1161, regs. 2, 3
F9Words in s. 13(3) substituted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 5(3)
F10Words in s. 13(3) inserted (with effect in accordance with Sch. 38 para. 12 of the amending Act) by Finance Act 2014 (c. 26), Sch. 38 para. 6(d)
F11Word in s. 13(4) omitted (21.7.2008 with effect in accordance with Sch. 1 para. 65 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 1 para. 6(b)
F12Words in s. 13(4) substituted (with effect in accordance with Sch. 2 para. 25 of the amending Act) by Finance Act 2009 (c. 10), Sch. 2 para. 5(4)
F13Words in s. 13(4) omitted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Scotland Act 2016 (c. 11), ss. 13(10), 14(11)(d)(15), 72(3); S.I. 2016/1161, regs. 2, 3
F14S. 13(5) inserted (30.11.2016 with effect in relation to tax year 2017-18 and subsequent tax years) by Scotland Act 2016 (c. 11), ss. 13(10), 14(11)(e)(15), 72(3); S.I. 2016/1161, regs. 2, 3