Income Tax Act 2007

9The trust rate and dividend trust rateU.K.
This section has no associated Explanatory Notes

(1)The trust rate is [F150%].

(2)The dividend trust rate is [F242.5%].

Textual Amendments

F1Word in s. 9(1) substituted (with effect in accordance with s. 6(6) of the amending Act) by Finance Act 2009 (c. 10), s. 6(4)(a)

F2Word in s. 9(2) substituted (with effect in accordance with s. 6(6) of the amending Act) by Finance Act 2009 (c. 10), s. 6(4)(b)