Part 2Basic provisions
Chapter 2Rates at which income tax is charged
Income charged at particular rates
13Income charged at the dividend ordinary F5, dividend upper and dividend additional rates: individuals
1
Income tax is charged at the dividend ordinary rate on an individual's income which—
a
is dividend income,
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, F2...
c
is not relevant foreign income charged in accordance with section 832 of ITTOIA 2005.
F62A
Income tax is charged at the dividend additional rate on an individual's income which—
a
is dividend income,
c
is not relevant foreign income charged in accordance with section 832 of ITTOIA 2005.
3
4
F195
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).