8The dividend ordinary rate[F1, dividend upper rate and dividend additional rate] U.K.
This section has no associated Explanatory Notes
(1)The dividend ordinary rate is 10%.
(2)The dividend upper rate is 32.5%.
[F2(3)The dividend additional rate is 42.5%.]
Textual Amendments
F1Words 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)
F2S. 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)