Part 2 U.K. Basic provisions

Chapter 2 U.K. Rates at which income tax is charged

The rates U.K.

8 The dividend ordinary rate[F1 , dividend upper rate and dividend additional rate] U.K.

(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

F1 Words 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)

F2 S. 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)