Part 2 U.K.Basic provisions

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

The rates U.K.

9 The trust rate and dividend trust rate U.K.

(1) The trust rate is [F1 45%].

(2) The dividend trust rate is [F2 37.5%].

Textual Amendments

F1 Words in s. 9(1) substituted (17.7.2012) (with effect in accordance with s. 1(6) of the amending Act) by Finance Act 2012 (c. 14), s. 1(3)(b)

F2 Words in s. 9(2) substituted (17.7.2012) (with effect in accordance with s. 1(6) of the amending Act) by Finance Act 2012 (c. 14), s. 1(3)(c)